1. Short title This Act may be cited as the Clean Vehicles Incentive Act of 2017 . 2. Clean-fuel credit with respect to businesses located in nonattainment areas (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 (relating to business-related credits) is amended by adding at the end the following new section: 45S. Clean-fuel credit with respect to businesses located in nonattainment areas (a) In general For purposes of section 38, in the case of an eligible business the clean-fuel credit determined under this section for the taxable year is the sum of— (1) the clean-fuel property credit, plus (2) the clean-burning fuel use credit. (b) Clean-Fuel property credit (1) In general The clean-fuel property credit is the sum of— (A) qualified vehicle property costs, plus (B) qualified refueling property costs. (2) Qualified vehicle property costs (A) In general For purposes of paragraph (1), the term qualified vehicle property costs means the amount paid or incurred by the eligible business for qualified clean-fuel vehicle property which is placed in service during the taxable year by the eligible business and substantially all of the use of which is in a nonattainment area. (B) Limitation The amount which may be taken into account under subparagraph (A) with respect to any motor vehicle shall not exceed— (i) $8,000, in the case of a motor vehicle with a gross vehicle weight rating of not more than 8,500 pounds, (ii) $20,000, in the case of a motor vehicle with a gross vehicle weight rating of more than 8,500 pounds but not more than 14,000 pounds, (iii) $40,000, in the case of a motor vehicle with a gross vehicle weight rating of more than 14,000 pounds but not more than 26,000 pounds, and (iv) $80,000, in the case of a motor vehicle with a gross vehicle weight rating of more than 26,000 pounds. (C) Qualified clean-fuel vehicle property The term qualified clean-fuel vehicle property shall have the meaning given to such term by section 179A(c) (as in effect before its