SECTION 2. BACKGROUND

Section 30B(a)(1) provides for a credit determined under § 30B(b) for certain new qualified fuel cell motor vehicles. The base amount of the new qualified fuel cell motor vehicle credit varies with the gross vehicle weight rating of the vehicle. The base amount of the credit applicable to vehicles having a gross vehicle weight of not more than 8,500 pounds is $8,000 for vehicles placed in service on or before December 31, 2009, and $4,000 for vehicles placed in service after that date. The base amount of the credit applicable to heavier vehicles varies from $10,000 to $40,000 and is not reduced for vehicles placed in service after December 31, 2009. Passenger automobiles and light trucks, as defined in section 4 of this notice are eligible for an additional fuel economy amount that varies with the rated fuel economy of a qualifying vehicle compared to the 2002

model year city fuel economy for a vehicle in its weight class.