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HR 1497 102th Congress House Taxation Air pollution control equipment Alcohol as fuel Alternative energy sources Depreciation and amortization Energy policy Energy tax credits Environmental Protection Fuel Income tax Intergovernmental fiscal relations Investment tax credit Liquefied petroleum gas Local finance Motor vehicle pollution control Motor vehicles Natural gas State finance

Alternative Fuels Incentive Act of 1991

Introduced: March 20, 1991 See on congress.gov
This bill died when the 102nd Congress ended
It never became law before the 102nd Congress (1991–1992) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 20, 1991
Referred to the House Committee on Ways and Means.
Mar 20, 1991
Introduced in House
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 Plain-English summary Congressional Research Service

Alternative Fuels Incentive Act of 1991 - Amends the Internal Revenue Code to permit an income tax credit for investments in qualified clean-burning (natural gas, liquefied petroleum gas, or alcohol) motor vehicle fuel property. Permits a 20 percent credit from 1992 through 2001, phasing out the credit in five percent increments annually thereafter to reach zero percent at the end of 2004. Applies the credit to tangible property that is: (1) equipment designed either to modify a motor vehicle so that it will be propelled by a clean-burning fuel or to assist in delivering such fuel into such vehicles; or (2) a motor vehicle propelled by clean-burning fuel.

Authorizes the Secretary of the Treasury to make credit-equivalent payments to States and to local governments in connection with qualified property.

What's happening now March 20, 1991

Referred to the House Committee on Ways and Means.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). H.R. 1497: Alternative Fuels Incentive Act of 1991. 102nd Congress. Open America. https://openamerica.io/bill/102-HR-1497/
MLA
"H.R. 1497: Alternative Fuels Incentive Act of 1991." 102nd Congress, 2026, Open America, https://openamerica.io/bill/102-HR-1497/.
Bluebook (legal)
H.R. 1497, 102nd Cong. (2026), https://openamerica.io/bill/102-HR-1497/.
Markdown link
[H.R. 1497: Alternative Fuels Incentive Act of 1991](https://openamerica.io/bill/102-HR-1497/)
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