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136 STAT. 1966 PUBLIC LAW 117–169—AUG. 16, 2022 (C) by adding at the end the following new paragraph: ‘‘(37) the qualified commercial clean vehicle credit deter- mined under section 45W.’’. (2) Section 6213(g)(2), as amended by the preceding provi- sions of this Act, is amended— (A) in subparagraph (T), by striking ‘‘and’’ at the end, (B) in subparagraph (U), by striking the period at the end and inserting ‘‘, and’’, and (C) by inserting after subparagraph (U) the following: ‘‘(V) an omission of a correct vehicle identification number required under section 45W(e) (relating to commer- cial clean vehicle credit) to be included on a return.’’. (3) The table of sections for subpart D of part IV of sub- chapter A of chapter 1, as amended by the preceding provisions of this Act, is amended by adding at the end the following new item: ‘‘Sec. 45W. Qualified commercial clean vehicle credit.’’. (c) EFFECTIVE DATE.—The amendments made by this section shall apply to vehicles acquired after December 31, 2022. SEC. 13404. ALTERNATIVE FUEL REFUELING PROPERTY CREDIT. (a) IN GENERAL.—Section 30C(g) is amended by striking ‘‘December 31, 2021’’ and inserting ‘‘December 31, 2032’’. (b) CREDIT FOR PROPERTY OF A CHARACTER SUBJECT TO DEPRE- CIATION.— (1) IN GENERAL.—Section 30C(a) is amended by inserting ‘‘(6 percent in the case of property of a character subject to depreciation)’’ after ‘‘30 percent’’. (2) MODIFICATION OF CREDIT LIMITATION.—Subsection (b) of section 30C is amended— (A) in the matter preceding paragraph (1)— (i) by striking ‘‘with respect to all’’ and inserting ‘‘with respect to any single item of’’, and (ii) by striking ‘‘at a location’’, and (B) in paragraph (1), by striking ‘‘$30,000 in the case of a property’’ and inserting ‘‘$100,000 in the case of any such item of property’’. (3) BIDIRECTIONAL CHARGING EQUIPMENT INCLUDED AS QUALIFIED ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY.— Section 30C(c) is amended to read as follows: ‘‘(c) QUALIFIED ALTERNATIVE FUEL VEHICLE REFUELING PROP- ERTY.—For purposes of this section— ‘‘(1) IN GENERAL.—The term ‘qualified alternative fuel vehicle refueling property’ has the same meaning as the term ‘qualified clean-fuel vehicle refueling property’ would have under section 179A if— ‘‘(A) paragraph (1) of section 179A(d) did not apply to property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, and ‘‘(B) only the following were treated as clean-burning fuels for purposes of section 179A(d): ‘‘(i) Any fuel at least 85 percent of the volume of which consists of one or more of the following: eth- anol, natural gas, compressed natural gas, liquified natural gas, liquefied petroleum gas, or hydrogen. ‘‘(ii) Any mixture— Definition. 26 USC 45W note. 26 USC 38 prec. 26 USC 6213. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00150 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw