tax shall be reduced by 35 percent. (B) Alternative fuel For purposes of subparagraph (A), the term alternative fuel means compressed natural gas, liquefied natural gas, liquefied petroleum gas, renewable natural gas, hydrogen, and any liquid at least 85 percent of the volume of which consists of methanol. . (b) Effective date The amendment made by subsection (a) shall apply to sales after the date of the enactment of this Act. 4. Credit for new qualified natural gas motor vehicles (a) Natural gas motor vehicle credit Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new section: 30E. New qualified natural gas motor vehicles (a) Allowance of credit There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the credit amount determined under subsection (b) with respect to each new qualified natural gas motor vehicle placed in service by the taxpayer during the taxable year. (b) Per vehicle dollar limitation (1) In general The amount determined under this subsection with respect to any new qualified natural gas motor vehicle is— (A) $7,500, in the case of a new qualified natural gas motor vehicle which has a gross vehicle weight rating of less than 14,000 pounds, (B) $15,000, in the case of a new qualified natural gas motor vehicle which has a gross vehicle weight rating of at least 14,000 pounds and not greater than 26,000 pounds, and (C) $25,000, in the case of a new qualified natural gas motor vehicle which has a gross vehicle weight rating of more than 26,000 pounds. (2) Reduced credit for certain partially fueled natural gas vehicles In the case of any vehicle which— (A) is not fueled wholly by specified natural gas, and (B) is not equipped with a dual-fuel compression engine that is engineered and designed to only operate on 90 percent or more specified natural gas, paragraph (1) shall be applied by substituting for the dollar amount which is otherwise applicable for such