[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 805 Introduced in House (IH)]
110th CONGRESS
1st Session
H. R. 805
To provide incentives for the use of hydrogen fuel, and for other
purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
February 5, 2007
Mr. Doyle (for himself, Mr. Terry, Mr. Wamp, and Mr. Wynn) introduced
the following bill; which was referred to the Committee on Ways and
Means, and in addition to the Committees on Transportation and
Infrastructure and Energy and Commerce, for a period to be subsequently
determined by the Speaker, in each case for consideration of such
provisions as fall within the jurisdiction of the committee concerned
_______________________________________________________________________
A BILL
To provide incentives for the use of hydrogen fuel, and for other
purposes.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. TAX CREDIT FOR HYDROGEN FUEL.
(a) In General.--Subpart B of part IV of subchapter A of chapter 1
of the Internal Revenue Code of 1986 is amended by adding at the end
the following new section:
``SEC. 30D. HYDROGEN CREDIT.
``(a) Credit Allowed.--There shall be allowed as a credit against
the tax imposed by this chapter for the taxable year the sum of the
qualified hydrogen expenditure amounts for each qualified hydrogen
device of the taxpayer.
``(b) Qualified Hydrogen Expenditure Amount.--For purposes of this
section, the term `qualified hydrogen expenditure amount' means, with
respect to each qualified hydrogen energy conversion device of the
taxpayer, the lesser of--
``(1) 30 percent of the amount paid or incurred by the
taxpayer during the taxable year for hydrogen which is consumed
by such device, and
``(2) $1,500.
In the case of any device which is not owned by the taxpayer at all
times during the taxable year, the $1,500 amount in paragraph (2) shall
be reduced by an amount which bears the same ratio to $1,500 as the
portion of the year which such device is not owned by the taxpayer
bears to the entire year.
``(c) Qualified Hydrogen Energy Conversion Devices.--For purposes
of this section--
``(1) In general.--The term `qualified hydrogen energy
conversion device' means, with respect to any taxpayer, any
hydrogen energy conversion device which is placed in service
after December 31, 2004, and which is wholly owned by the
taxpayer during the taxable year. If an owner of a device
(determined without regard to this paragraph) provides to the
primary user of such device a written statement that such user
shall be treated as the owner of such device for purposes of
this section, then such user (and not such owner) shall be so
treated.
``(2) Hydrogen energy conversion device.--The term
`hydrogen energy conversion device' means--
``(A) any electrochemical device which converts
hydrogen into electricity, and
``(B) any combustion engine which burns hydrogen as
a fuel.
``(d) Application With Other Credits.--
``(1) Business credit treated as part of general business
credit.--So much of the credit which would be allowed under
subsection (a) for any taxable year (determined without regard
to this subsection) that is attributable to amounts which (but
for subsection (e) would be allowed as a deduction under
section 162 shall be treated as a credit listed in section
38(b) for such taxable year (and not allowed under subsection
(a)).
``(2) Personal credit.--The credit allowed under subsection
(a) (after the application of paragraph (1)) for any taxable
year shall not exceed the excess (if any) of--
``(A) the regular tax liability (as defined in
section 26(b)) reduced by the sum of the credits
allowable under subpart A and sections 27, 30, 30B, and
30C, over
``(B) the tentative minimum tax for the taxable
year.
``(e) Denial of Double Benefit.--For purposes of determining any
deduction or any other credit under this subtitle, the amounts paid or
incurred by the taxpayer for hydrogen which is taken into account under
this section shall be reduced by the amount of the credit allowed under
this section.
``(f) Termination.--This section shall not apply to amounts paid or
incurred after December 31, 2015.''.
(b) Conforming Amendments.--
(1) Section 38(b) of such Code is amended by striking
``plus'' at the end of paragraph (30), by striking the period
at the end of paragraph (31) and inserting ``plus'', and by
adding at the end the following new paragraph:
``(32) the portion of the hydrogen credit to which section
30D(d)(1) applies.''.
(2) Section 55(c)(3) of such Code is amended by inserting
``30D(d)(2),'' after ``30C(d)(2),''.
(3) The table of sections for subpart B of part IV of
subchapter A of chapter 1 of such Code is amended by adding at
the end the following new item:
``Sec. 30D. Hydrogen credit.''.
(c) Effective Date.--The amendments made by this section shall
apply to amounts paid or incurred after December 31, 2007, in taxable
years ending after such date.
SEC. 2. EXTENSION OF EXISTING TAX CREDITS FOR FUEL CELL AND
MICROTURBINE PROPERTY.
(a) Residential Energy Efficient Property.--Subsection (g) of
section 25D of the Internal Revenue Code of 1986 is amended by
inserting ``(December 31, 2013, in the case of qualified fuel cell
property)'' before the period at the end.
(b) Energy Credit.--
(1) Fuel cell property.--Subparagraph (E) of section
48(c)(1) of such Code is amended by striking ``December 31,
2008'' and inserting ``December 31, 2013''.
(2) Microturbine property.--Subparagraph (E) of section
48(c)(2) of such Code is amended by striking ``December 31,
2008'' and inserting ``December 31, 2013''.
SEC. 3. SECONDARY FUEL CELL POWER SOURCES FOR NEW PUBLIC BUILDINGS.
Section 3305 of title 40, United States Code, is amended by adding
at the end the following:
``(f) Secondary Fuel Cell Power Sources for New Public Buildings.--
``(1) In general.--A public building may not be constructed
after December 31, 2008, that will be in excess of 50,000
square feet, unless the building has a fuel cell (as defined in
section 781 of the Energy Policy Act of 2005 (42 U.S.C. 16121;
119 Stat. 835)) as an independent, backup source of electric
power.
``(2) Size and use of fuel cell.--A fuel cell installed
under this subsection in a building must have the capacity, and
shall be used, to provide electric power for critical and
essential functions and operations being conducted in the
building during peak hours of electricity usage and during
power outages.
``(3) Consideration for base load power supply.--In
carrying out this subsection, the Administrator shall consider
the use of a fuel cell to be installed or installed in a
building under this subsection for use in meeting the base load
electric power needs of the building.
``(4) Limitation.--This subsection shall not apply to a
public building that is under construction on December 31,
2008.''.
SEC. 4. UNIFORMITY OF HYDROGEN STORAGE AND TRANSPORTATION REGULATIONS.
(a) Purposes.--The purposes of this section are--
(1) to prepare Federal, State, and local regulatory
agencies for the smooth commercialization of hydrogen and fuel
cell devices and fueling stations and smooth transition from a
hydrocarbon economy to hydrogen economy; and
(2) to ensure comprehensive coordination among these
agencies to develop and utilize the necessary enabling
regulations that ensure public safety, commercial development
of hydrogen and fuel cell devices and fueling stations, and a
smooth transition from a hydrocarbon economy to hydrogen
economy.
(b) Study and Report.--
(1) In general.--Not later than January 1, 2008, the
Secretary of Transportation, in cooperation with the
Secretaries of Energy, Commerce, Defense, and the heads of
other appropriate Federal agencies, shall establish an
interagency task force and comprehensive study team to--
(A) study and identify the regulatory actions that
will be needed to ensure a safe, smooth transition--
(i) to commercialization of hydrogen and
fuel cell devices and fueling stations; and
(ii) from a hydrocarbon economy to hydrogen
economy; and
(B) design a uniform regulatory approach to such
transition that ensures public safety.
(2) Participation of state agencies.--The Secretary of
Transportation may also include in the task force and study
team to be established under paragraph (1) the heads of those
State agencies that the Secretary determines are most likely to
be instrumental in leading the effort toward commercialization
of hydrogen and fuel cell devices and fueling stations and will
have responsibility for implementing the regulations issued as
a result of the regulating actions referred to in paragraph
(1).
(3) Report.--Not later than January 1, 2010--
(A) the task force and study team established under
paragraph (1) shall complete the identification of the
regulatory actions described in paragraph (1) and the
study, and design of the uniform regulatory approach,
under paragraph (1); and
(B) the Secretary shall submit to Congress a report
on the results of the identification process, study,
and design process, together with proposed legislation
that the Secretary recommends to facilitate such
regulatory actions or as being necessary for commercial
development and hydrogen and fuel cell devices and
fueling stations and a smooth transition from a
hydrocarbon economy to hydrogen economy.
(c) Training and Familiarization Program.--
(1) Establishment.--The Secretary of Transportation, in
cooperation with the task force and study team established
under subsection (b), shall establish a cooperative, cost-
shared training and familiarization program to facilitate
commercial development and hydrogen and fuel cell devices and
fueling stations and a smooth transition from a hydrocarbon
economy to hydrogen economy.
(2) Cost-sharing agreements.--Under the program, the
Secretary shall enter into cost-sharing agreements with State
and local governments and other persons that require the
Secretary to provide for employees of, and individuals
providing contracted services for, such governments and persons
training and education regarding the uniform regulatory
approach designed under subsection (b).
(3) Utilization of certain safety codes and standards.--In
providing training and education under this subsection, the
Secretary shall utilize the safety codes and standards being
developed under section 809(b) of the Energy Policy Act of 2005
(42 U.S.C. 16158; 119 Stat. 851).
(d) Authorization of Appropriations.--There is authorized to be
appropriated to carry out this section $4,000,000 for each of the
fiscal years 2008 through 2012.
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