qualified alternative fuel vehicle refueling project
(1) Increased credit amount (A) In general In the case of any qualified alternative fuel vehicle refueling project which satisfies the requirements of subparagraph (C), the amount of the credit determined under subsection (a) for any qualified alternative fuel vehicle refueling property of a character subject to an allowance for depreciation which is part of such project shall be equal to such amount (determined without regard to this sentence) multiplied by 5. (B) Qualified alternative fuel vehicle refueling project For purposes of this subsection, the term “qualified alternative fuel vehicle refueling project” means a project consisting of one or more properties that are part of a single project. (C) Project requirements A project meets the requirements of this subparagraph if it is one of the following: (i) A project the construction of which begins prior to the date that is 60 days after the Secretary publishes guidance with respect to the requirements of paragraphs (2)(A) and (3). (ii) A project which satisfies the requirements of paragraphs (2)(A) and (3).