the following new paragraph: (15) the clean fuels credit determined under section 45S. . (f) Conforming amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 45R the following new item: Sec. 45S. Clean-fuel credit with respect to businesses located in nonattainment areas. . (g) Effective date The amendments made by this section shall apply to property placed in service after December 31, 2016. 3. Credit for hybrid vehicles placed in service in nonattainment areas (a) In general Subsection (d) of section 30B of the Internal Revenue Code of 1986 is amended by adding at the end the following new paragraph: (4) Vehicles placed in service in nonattainment area after 2016 (A) In general No amount shall be allowed as a credit determined under this subsection for any taxable year beginning after 2016 with respect to a new qualified hybrid motor vehicle unless such vehicle is placed in service by an eligible business and substantially all of the use of which is in a nonattainment area. (B) Recapture The Secretary shall, by regulations, provide for recapturing the benefit under any credit allowable under subsection (a) by reason of subparagraph (A) with respect to any property substantially all of the use of which is not in a nonattainment area. (C) Phaseout not to apply For purposes of this subsection, subsection (f) shall not apply. (D) Definitions For purposes of this subsection, the terms eligible business and nonattainment area have the meanings given such terms by section 45S(d). . (b) Extension of credit for hybrid vehicles placed in service in nonattainment areas Paragraph (3) of section 30(k) of such Code is amended to read as follows: (3) in the case of a new qualified hybrid motor vehicle (as described in subsection (d)(2)(B))— (A) December 31, 2009, and before January 1, 2017, or (B) December 31, 2016, and before January 1, 2022. . (c) Effective date The amendments made by this section shall apply to