To amend the Internal Revenue Code of 1986 to extend and modify the alternative fuel and alternative fuel mixture credits.

This bill amends the Internal Revenue Code to extend through 2021: (1) the excise tax credit for alternative fuel, (2) the excise tax credit for alternative fuel mixtures, and (3) the payments that are equivalent to the alternative fuel excise tax credit.

The bill also allows the alternative fuel excise tax credit to be used for fuel sold by the taxpayer for use as fuel in qualified landscaping equipment. Qualifying landscaping equipment is: (1) used in landscaping or similar activities, (2) powered by an engine capable of running only on alternative fuel, and (3) is not designed primarily for carrying or towing persons or loads from one place to another.

[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[H.R. 6228 Introduced in House (IH)]

<DOC>






114th CONGRESS
  2d Session
                                H. R. 6228

  To amend the Internal Revenue Code of 1986 to extend and modify the 
         alternative fuel and alternative fuel mixture credits.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           September 28, 2016

 Mr. Boustany introduced the following bill; which was referred to the 
                      Committee on Ways and Means

_______________________________________________________________________

                                 A BILL


 
  To amend the Internal Revenue Code of 1986 to extend and modify the 
         alternative fuel and alternative fuel mixture credits.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. EXTENSION AND MODIFICATION OF ALTERNATIVE FUEL AND 
              ALTERNATIVE FUEL MIXTURE CREDITS.

    (a) Extension and Alternative Fuel and Alternative Fuel Mixture 
Credits.--
            (1) Alternative fuel credit.--Section 6426(d)(5) of the 
        Internal Revenue Code of 1986 is amended by striking ``December 
        31, 2016'' and inserting ``December 31, 2021''.
            (2) Alternative fuel mixture credit.--Section 6426(e)(3) of 
        such Code is amended by striking ``December 31, 2016'' and 
        inserting ``December 31, 2021''.
            (3) Outlay payments for alternative fuels.--Section 
        6427(e)(6)(C) is amended by striking ``December 31, 2016'' and 
        inserting ``December 31, 2021''.
    (b) Alternative Fuel Credit Allowed for Fuel Used in Qualifying 
Landscape Equipment.--
            (1) In general.--Section 6426(d)(1) of such Code is amended 
        by inserting ``sold by the taxpayer for use as fuel in 
        qualifying landscape equipment,'' after ``in aviation,''.
            (2) Qualifying landscape equipment.--Section 6426(d) of 
        such Code, as amended by subsection (a)(1), is amended by 
        redesignating paragraphs (4) and (5) as paragraphs (5) and (6), 
        respectively, and by inserting after paragraph (3) the 
        following new paragraph:
            ``(4) Qualifying landscape equipment.--For purposes of this 
        subsection, the term `qualifying landscape equipment' means any 
        equipment which--
                    ``(A) is of a type used in landscaping or similar 
                activities,
                    ``(B) is powered by an engine capable of running 
                only on alternative fuel, and
                    ``(C) is not designed primarily for carrying or 
                towing persons or loads from one place to another.''.
    (c) Effective Date.--The amendments made by this section shall 
apply to fuel sold or used after December 31, 2016.
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