26 U.S.C. 30C: Alternative fuel vehicle refueling property credit

2022

• Pub. L. 117–169, §13404(b)(1), inserted "(6 percent in the case of property of a character subject to depreciation)" after "30 percent". Law text · (a)
• Pub. L. 117–169, §13404(b)(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". Law text · (b)
• Pub. L. 117–169, §13404(b)(2)(B), substituted "$100,000 in the case of any such item of property" for "$30,000 in the case of a property". Law text · (b)
• Pub. L. 117–169, §13404(b)(3), amended subsec. (c) generally. Prior to amendment, subsec. (c) related to qualified alternative fuel vehicle refueling property. Law text · (c)
• Pub. L. 117–169, §13704(b)(2), added cl. (iv). Law text · (c)
• Pub. L. 117–169, §13404(e), added par. (3). Law text · (c)
• Pub. L. 117–169, §13404(c), added subsec. (f). Former subsec. (f) redesignated (g), then (h). Law text · (f)
• Pub. L. 117–169, §13404(d), added subsec. (g). Former subsec. (g) redesignated (h), then (i). Law text · (g)
• Pub. L. 117–169, §13404(a), substituted "December 31, 2032" for "December 31, 2021". Law text · (g)
• Pub. L. 117–169, §13404(c), (d), successively redesignated subsecs. (f) and (g) as (h) and (i), respectively. Law text · (h), (i)

2020

• Pub. L. 116–260 substituted "December 31, 2021" for "December 31, 2020". Law text · (g)

2019

• Pub. L. 116–94 substituted "December 31, 2020" for "December 31, 2017". Law text · (g)

2018

• Pub. 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. Law text · (e), (7)
• Pub. L. 115–123 substituted "December 31, 2017" for "December 31, 2016". Law text · (g)

2015

• Pub. L. 114–113 substituted "December 31, 2016" for "December 31, 2014". Law text · (g)

2014

• Pub. L. 113–295, §218(b), 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)." Law text · (e)
• Pub. L. 113–295, §221(a)(34)(B), added par. (7). Law text · (e)
• Pub. L. 113–295, §161(a), substituted "placed in service after December 31, 2014." for "placed in service— Law text · (g)

2013

• Pub. L. 112–240 substituted "December 31, 2013" for "December 31, 2011." Law text · (g)

2010

• Pub. L. 111–312 substituted "December 31, 2011." for "December 31, 2010". Law text · (g)

2009

• Pub. L. 111–5, §1144(b)(2), substituted "section 27" for "sections 27 and 30B". Law text · (d)
• Pub. L. 111–5, §1142(b)(3), struck out ", 30," before "and 30B". Law text · (d)
• Pub. L. 111–5, §1123(a), added par. (6). Law text · (e)

2008

• Pub. L. 110–343, §207(b), added subpar. (C). Law text · (c)
• Pub. L. 110–343, §207(a), substituted "December 31, 2010" for "December 31, 2009". Law text · (g)

2007

• Pub. L. 110–172, §6(b)(1), reenacted heading 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 exc… Law text · (b)
• Pub. L. 110–172, §6(b)(2), reenacted heading without change and amended text generally. Prior to amendment, text read as follows: Law text · (c)

2005

• Pub. L. 109–135, §412(d), substituted "regular tax liability (as defined in section 26(b))" for "regular tax". Law text · (d)
• Pub. 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." Law text · (e)