Pub. L. 110-343, div. B, tit. II, sec. 207

ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT.

EnactedYear: 2008Length: 79 wordsOfficial source
SEC. 207. ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT.(a) Extension of Credit.—Paragraph (2) of section 30C(g) is amended by striking “December 31, 2009” and inserting “December 31, 2010”.(b) Inclusion of Electricity as a Clean-Burning Fuel.—Section 30C(c)(2) is amended by adding at the end the following new subparagraph:“(C) Electricity.”.122 STAT. 3840(c) Effective Date.—The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act, in taxable years ending after such date.