To amend the Internal Revenue Code of 1986 to provide a business credit relating to the use of clean-fuel vehicles by businesses within areas designated as nonattainment areas under the Clean Air Act.

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 clean-burning fuel. Allows the credit to be taken against regular and alternative minimum tax liabilities. Allows a tax deduction for any unused clean fuel credit amounts.