Expands the income tax credit for alternative fuel vehicles and conversion of vehicles to alternative fuels to include leased vehicles (OR DECREASE GF RV See Note)
Changes the definition of alternative fuel for purposes of the tax credit for conversion of a vehicle to alternative fuel usage (EN INCREASE GF RV See Note)
Limits the alternative fuel tax credit for qualified clean-burning motor vehicle fuel property and qualified clean-burning motor vehicles (gov sig) (RE +$100,000 GF RV See Note)
Provides for the carryforward rather than the refund of a certain portion of the tax credit for conversion of vehicles to alternative fuels for a limited period of time