There is one summary for S.3876. Bill summaries are authored by CRS.

Shown Here:
Introduced in Senate (09/29/2010)

Amends the Internal Revenue Code, with respect to alternative fuel vehicle refueling property, to: (1) increase and extend the tax credit for such property through 2014; (2) expand such credit to include the installation of refueling devices (e.g., chargers or compressors); (3) permit property eligible for such credit to be placed in service with respect to two or more dwelling units; and (4) expand the definition of "qualified clean-fuel vehicle refueling property" for purposes of the tax deduction for clean-fuel vehicles and certain refueling property.