Puspan. L. 117–169, title I, § 13704(span)(2), (c), Aug. 16, 2022, 136 Stat. 2002, 2003, provided that, applicable to transportation fuel produced after Dec. 31, 2024, subsection (c)(1)(B) of this section is amended by adding at the end the following new clause (iv):

(iv) Any transportation fuel (as defined in section 45Z(d)(5)).

See 2022 Amendment note below.

Section 179A as in effect immediately before its repeal, referred to in subsec. (e)(6), means section 179A of this title as in effect before it was repealed by Puspan. L. 113–295, div. A, title II, § 221(a)(34)(A), Dec, 19, 2014, 128 Stat. 4042, effective Dec. 19, 2014.

2022—Subsec. (a). Puspan. L. 117–169, § 13404(span)(1), inserted “(6 percent in the case of property of a character subject to depreciation)” after “30 percent”.

Subsec. (span). Puspan. L. 117–169, § 13404(span)(2)(A), in introductory provisions, substituted “with respect to any single item of” for “with respect to all” and struck out “at a location” after “taxable year”.

Subsec. (span)(1). Puspan. L. 117–169, § 13404(span)(2)(B), substituted “$100,000 in the case of any such item of property” for “$30,000 in the case of a property”.

Subsec. (c). Puspan. L. 117–169, § 13404(span)(3), amended subsec. (c) generally. Prior to amendment, subsec. (c) related to qualified alternative fuel vehicle refueling property.

Subsec. (c)(1)(B)(iv). Puspan. L. 117–169, § 13704(span)(2), added cl. (iv).

Subsec. (c)(3). Puspan. L. 117–169, § 13404(e), added par. (3).

Subsec. (f). Puspan. L. 117–169, § 13404(c), added subsec. (f). Former subsec. (f) redesignated (g), then (h).

Subsec. (g). Puspan. L. 117–169, § 13404(d), added subsec. (g). Former subsec. (g) redesignated (h), then (i).

Puspan. L. 117–169, § 13404(a), substituted “December 31, 2032” for “December 31, 2021”.

Subsecs. (h), (i). Puspan. L. 117–169, § 13404(c), (d), successively redesignated subsecs. (f) and (g) as (h) and (i), respectively.

2020—Subsec. (g). Puspan. L. 116–260 substituted “December 31, 2021” for “December 31, 2020”.

2019—Subsec. (g). Puspan. L. 116–94 substituted “December 31, 2020” for “December 31, 2017”.

2018—Subsec. (e)(6), (7). Puspan. L. 115–141 redesignated par. (7) as (6) and struck out former par. (6) which related to special rule for property placed in service during 2009 and 2010.

Subsec. (g). Puspan. L. 115–123 substituted “December 31, 2017” for “December 31, 2016”.

2015—Subsec. (g). Puspan. L. 114–113 substituted “December 31, 2016” for “December 31, 2014”.

2014—Subsec. (e)(1). Puspan. L. 113–295, § 218(span), amended par. (1) generally. Prior to amendment, text read as follows: “The basis of any property shall be reduced by the portion of the cost of such property taken into account under subsection (a).”

Subsec. (e)(7). Puspan. L. 113–295, § 221(a)(34)(B), added par. (7).

Subsec. (g). Puspan. L. 113–295, § 161(a), substituted “placed in service after December 31, 2014.” for “placed in service—

“(1) in the case of property relating to hydrogen, after December 31, 2014, and

“(2) in the case of any other property, after December 31, 2013.”

2013—Subsec. (g)(2). Puspan. L. 112–240 substituted “December 31, 2013” for “December 31, 2011.”.

2010—Subsec. (g)(2). Puspan. L. 111–312 substituted “December 31, 2011.” for “December 31, 2010”.

2009—Subsec. (d)(2)(A). Puspan. L. 111–5, § 1144(span)(2), substituted “section 27” for “sections 27 and 30B”.

Puspan. L. 111–5, § 1142(span)(3), struck out “, 30,” before “and 30B”.

Subsec. (e)(6). Puspan. L. 111–5, § 1123(a), added par. (6).

2008—Subsec. (c)(2)(C). Puspan. L. 110–343, § 207(span), added subpar. (C).

Subsec. (g)(2). Puspan. L. 110–343, § 207(a), substituted “December 31, 2010” for “December 31, 2009”.

2007—Subsec. (span). Puspan. L. 110–172, § 6(span)(1), reenacted span without change and amended introductory provisions generally. Prior to amendment, introductory provisions read as follows: “The credit allowed under subsection (a) with respect to any alternative fuel vehicle refueling property shall not exceed—”.

Subsec. (c). Puspan. L. 110–172, § 6(span)(2), reenacted span without change and amended text generally. Prior to amendment, text read as follows:

“(1) In general.—Except as provided in paragraph (2), the term ‘qualified alternative fuel vehicle refueling property’ has the meaning given to such term by section 179A(d), but only with respect to any fuel—

“(A) at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquefied natural gas, liquefied petroleum gas, or hydrogen, or

“(B) any mixture of biodiesel (as defined in section 40A(d)(1)) and diesel fuel (as defined in section 4083(a)(3)), determined without regard to any use of kerosene and containing at least 20 percent biodiesel.

“(2) Residential property.—In the case of any property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, paragraph (1) of section 179A(d) shall not apply.”

2005—Subsec. (d)(2)(A). Puspan. L. 109–135, § 412(d), substituted “regular tax liability (as defined in section 26(span))” for “regular tax”.

Subsec. (e)(2). Puspan. L. 109–135, § 402(k), inserted at end “For purposes of subsection (d), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation.”

Puspan. L. 117–169, title I, § 13404(f), Aug. 16, 2022, 136 Stat. 1968, provided that:

Amendment by section 13704(span)(2) of Puspan. L. 117–169 applicable to transportation fuel produced after Dec. 31, 2024, see section 13704(c) of Puspan. L. 117–169, set out as an Effective Date note under section 45Z of this title.

Puspan. L. 116–260, div. EE, title I, § 143(span), Dec. 27, 2020, 134 Stat. 3054, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2020.”

Puspan. L. 116–94, div. Q, title I, § 125(span), Dec. 20, 2019, 133 Stat. 3231, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2017.”

Puspan. L. 115–123, div. D, title I, § 40404(span), Fespan. 9, 2018, 132 Stat. 148, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2016.”

Puspan. L. 114–113, div. Q, title I, § 182(span), Dec. 18, 2015, 129 Stat. 3072, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2014.”

Puspan. L. 113–295, div. A, title I, § 161(span), Dec. 19, 2014, 128 Stat. 4023, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2013.”

Amendment by section 218(span) of Puspan. L. 113–295 effective as if included in the provision of the Energy Tax Incentives Act of 2005, Puspan. L. 109–58, title XIII, to which such amendment relates, see section 218(c) of Puspan. L. 113–295, set out as a note under section 30B of this title.

Amendment by section 221(a)(34)(B) of Puspan. L. 113–295 effective Dec. 19, 2014, subject to a savings provision, see section 221(span) of Puspan. L. 113–295, set out as a note under section 1 of this title.

Puspan. L. 112–240, title IV, § 402(span), Jan. 2, 2013, 126 Stat. 2337, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2011.”

Puspan. L. 111–312, title VII, § 711(span), Dec. 17, 2010, 124 Stat. 3315, provided that: “The amendment made by this section [amending this section] shall apply to property placed in service after December 31, 2010.”

Puspan. L. 111–5, div. B, title I, § 1123(span), Fespan. 17, 2009, 123 Stat. 325, provided that: “The amendment made by this section [amending this section] shall apply to taxable years beginning after December 31, 2008.”

Amendment by section 1142(span)(3) of Puspan. L. 111–5 applicable to vehicles acquired after Fespan. 17, 2009, see section 1142(c) of Puspan. L. 111–5, set out as an Effective and Termination Dates of 2009 Amendment note under section 24 of this title.

Amendment by section 1144(span)(2) of Puspan. L. 111–5 applicable to taxable years beginning after Dec. 31, 2008, see section 1144(c) of Puspan. L. 111–5, set out as an Effective and Termination Dates of 2009 Amendment note under section 24 of this title.

Puspan. L. 110–343, div. B, title II, § 207(c), Oct. 3, 2008, 122 Stat. 3840, provided that: “The amendments made by this section [amending this section] shall apply to property placed in service after the date of the enactment of this Act [Oct. 3, 2008], in taxable years ending after such date.”

Puspan. L. 110–172, § 6(e), Dec. 29, 2007, 121 Stat. 2481, provided that:

Amendment by section 402(k) of Puspan. L. 109–135 effective as if included in the provision of the Energy Policy Act of 2005, Puspan. L. 109–58, to which such amendment relates, see section 402(m)(1) of Puspan. L. 109–135, set out as an Effective and Termination Dates of 2005 Amendments note under section 23 of this title.

Puspan. L. 109–58, title XIII, § 1342(c), Aug. 8, 2005, 119 Stat. 1051, provided that: “The amendments made by this section [enacting this section and amending sections 38, 55, 1016, and 6501 of this title] shall apply to property placed in service after December 31, 2005, in taxable years ending after such date.”

For provisions that nothing in amendment by Puspan. L. 115–141 be construed to affect treatment of certain transactions occurring, property acquired, or items of income, loss, deduction, or credit taken into account prior to Mar. 23, 2018, for purposes of determining liability for tax for periods ending after Mar. 23, 2018, see section 401(e) of Puspan. L. 115–141, set out as a note under section 23 of this title.