Clean Vehicles Incentive Act of 2015
Amends the Internal Revenue Code to allow certain businesses located in areas designated as nonattainment areas under the Clean Air Act a general business tax credit for the cost of certain clean-fuel vehicle property and the use of clean-burning fuel.
Allows a new qualified hybrid motor vehicle tax credit for hybrid motor vehicles placed in service after December 31, 2014, by an eligible business if substantially all of the use of the vehicle is in a nonattainment area.
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