Repeal of alternative fuel vehicle refueling property credit

(a) In general Subpart B of part IV of subchapter A of chapter 1 of subtitle A is amended by repealing section 30C (and the table of sections for such subpart is amended by striking the item relating to such section). (b) Conforming amendments (1) Section 38(b) is further amended by striking paragraph (25). (2) Section 1016(a) is further amended by striking paragraph (36). (3) Section 55(c)(3) is amended by striking sections 30(d)(2) and and inserting section. (4) Section 6501(m) is further amended by striking 30C(e)(4),. (c) Effective date The amendments made by this section shall apply to property placed in service after the date of the enactment of this section.