To amend the Internal Revenue Code of 1986 to provide a business credit relating to the use of clean-fuel and fuel efficient vehicles by businesses within areas designated as nonattainment areas under the Clean Air Act, and for other purposes.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Clean Vehicles Incentive Act of 2013''.
SEC. 2. CLEAN-FUEL CREDIT WITH RESPECT TO BUSINESSES LOCATED IN NONATTAINMENT AREAS.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business-related credits) is amended by adding at the end the following new section:
``SEC. 45S. CLEAN-FUEL CREDIT WITH RESPECT TO BUSINESSES LOCATED IN NONATTAINMENT AREAS.
``(a) In General.--For purposes of section 38, in the case of an eligible business the clean-fuel credit determined under this section for the taxable year is the sum of-- ``(1) the clean-fuel property credit, plus ``(2) the clean-burning fuel use credit. ``(b) Clean-Fuel Property Credit.-- ``(1) In general.--The clean-fuel property credit is the sum of-- ``(A) qualified vehicle property costs, plus ``(B) qualified refueling property costs. ``(2) Qualified vehicle property costs.-- ``(A) In general.--For purposes of paragraph (1), the term `qualified vehicle property costs' means the amount paid or incurred by the eligible business for qualified clean-fuel vehicle property which is placed in service during the taxable year by the eligible business and substantially all...