Section 179A (d), referred to in subsec. (c)(1), defines “qualified clean-fuel vehicle refueling property”, not “qualified alternative fuel vehicle refueling property”.

2005—Subsec. (d)(2)(A). Pub. L. 109–135, § 412(d), substituted “regular tax liability (as defined in section 26 (b))” for “regular tax”.

Subsec. (e)(2). 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.”

Amendment by section 402(k) of Pub. L. 109–135 effective as if included in the provision of the Energy Policy Act of 2005, Pub. L. 109–58, to which such amendment relates, see section 402(m)(1) of Pub. L. 109–135, set out as an Effective and Termination Dates of 2005 Amendments note under section 23 of this title.

Pub. L. 109–58, title XIII, § 1342(c), Aug. 8, 2005, 119 Stat. 1051, provided that: “The amendments made by this section [enacting this section and amending sections 38, 55, 1016, and 6501 of this title] shall apply to property placed in service after December 31, 2005, in taxable years ending after such date.”