Pub. L. 107-147, tit. VI, sec. 606
DEDUCTION FOR CLEAN-FUEL VEHICLES AND CERTAIN REFUELING PROPERTY.
SEC. 606. DEDUCTION FOR CLEAN-FUEL VEHICLES AND CERTAIN REFUELING PROPERTY. (a) In General.—Section 179A is amended— (1) in subsection (b)(1)(B)— (A) by striking “December 31, 2001,” and inserting “December 31, 2003,”, and (B) in clauses (i), (ii), and (iii), by striking “2002”, “2003”, and “2004”, respectively, and inserting “2004”, “2005”, and “2006”, respectively, and (2) in subsection (f), by striking “December 31, 2004” and inserting “December 31, 2006”. (b) Effective Date.—The amendments made by subsection (a) shall apply to property placed in service after December 31, 2001.