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136 STAT. 1967 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(I) which consists of two or more of the fol- lowing: biodiesel (as defined in section 40A(d)(1)), diesel fuel (as defined in section 4083(a)(3)), or kerosene, and ‘‘(II) at least 20 percent of the volume of which consists of biodiesel (as so defined) determined without regard to any kerosene in such mixture. ‘‘(iii) Electricity. ‘‘(2) BIDIRECTIONAL CHARGING EQUIPMENT.—Property shall not fail to be treated as qualified alternative fuel vehicle refueling property solely because such property— ‘‘(A) is capable of charging the battery of a motor vehicle propelled by electricity, and ‘‘(B) allows discharging electricity from such battery to an electric load external to such motor vehicle.’’. (c) CERTAIN ELECTRIC CHARGING STATIONS INCLUDED AS QUALI- FIED ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY.—Section 30C is amended by redesignating subsections (f) and (g) as sub- sections (g) and (h), respectively, and by inserting after subsection (e) the following: ‘‘(f) SPECIAL RULE FOR ELECTRIC CHARGING STATIONS FOR CER- TAIN VEHICLES WITH 2 OR 3 WHEELS.—For purposes of this sec- tion— ‘‘(1) IN GENERAL.—The term ‘qualified alternative fuel vehicle refueling property’ includes any property described in subsection (c) for the recharging of a motor vehicle described in paragraph (2), but only if such property— ‘‘(A) meets the requirements of subsection (a)(2), and ‘‘(B) is of a character subject to depreciation. ‘‘(2) MOTOR VEHICLE.—A motor vehicle is described in this paragraph if the motor vehicle— ‘‘(A) is manufactured primarily for use on public streets, roads, or highways (not including a vehicle operated exclusively on a rail or rails), ‘‘(B) has 2 or 3 wheels, and ‘‘(C) is propelled by electricity.’’. (d) WAGE AND APPRENTICESHIP REQUIREMENTS.—Section 30C, as amended by this section, is further amended by redesignating subsections (g) and (h) as subsections (h) and (i) and by inserting after subsection (f) the following new subsection: ‘‘(g) WAGE AND APPRENTICESHIP REQUIREMENTS.— ‘‘(1) INCREASED CREDIT AMOUNT.— ‘‘(A) IN GENERAL.—In the case of any qualified alter- native fuel vehicle refueling project which satisfies the requirements of subparagraph (C), the amount of the credit determined under subsection (a) for any qualified alter- native 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 ‘quali- fied alternative fuel vehicle refueling project’ means a project consisting of one or more properties that are part of a single project. Definition. Definition. 26 USC 30C. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00151 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw