Skip to main content
HR 1497 102th Congress House

Alternative Fuels Incentive Act of 1991

Official title: To amend the Internal Revenue Code of 1986 to allow an investment tax credit for vehicles fueled by clean-burning substances, for converting vehicles to be so fueled, and for other purposes.

Introduced: May 14, 1991 See on congress.gov
Taxation Air pollution control equipmentAlcohol as fuelAlternative energy sourcesDepreciation and amortization
More subjectsShow fewer subjects
Energy policyEnergy tax creditsEnvironmental ProtectionFuelIncome taxIntergovernmental fiscal relationsInvestment tax creditLiquefied petroleum gasLocal financeMotor vehicle pollution controlMotor vehiclesNatural gasState finance
Sign in to write a letter Sign in to watch
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
 Ask about this bill AI · grounded in the bill text

Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.

AI answers can be imperfect; always confirm against the full bill text.

 Latest action March 20, 1991

Referred to the House Committee on Ways and Means.

 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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
 Cosponsors 5
All 5 Democratic 1
D
Schumer, Charles E.
New York · May 6, 1992
GOSS, PORTER
· Feb 24, 1992
STENHOLM, CHARLES
· Sep 11, 1991
LIPINSKI, WILLIAM
· May 14, 1991
TAUZIN, W.
· May 1, 1991
Cite this page click to expand
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/)
Report a problem