The American Recovery and Reinvestment Act (ARRA), signed into law on 17 February 2009, is a supplemental spending bill that contains over USD 80 billion to support clean energy research, development, and deployment. Of this amount, an estimated USD 30 billion is available in the form of tax-based incentives. These tax provisions include: Alternative Refueling Tax Credits: The alternative refueling property credit provides a tax credit to businesses (e.g., gas stations) that install alternative fuel pumps, such E85 fuel, electricity, hydrogen, and natural gas. For 2009 and 2010, the bill increases the 30% credit for businesses (capped at USD 30,000) to 50% (capped at USD 50,000). The cap for hydrogen refueling pumps is be increased to USD 200,000 (credit remains at 30%). In addition, the bill increases the 30% alternative refueling property credit for individuals (capped at USD 1,000) to 50% (capped at USD 2,000). An additional USD 2.4 billion provided in Energy Conservation Bonds for State, local, and tribal programmes to finance clean energy projects. The tax credit for residential energy efficiency upgrades is increased to 30% for 2009 and 2010 (from 10%) with a USD 1500 cap. The plug-in hybrid electric vehicle consumer tax credit is also increased, reaching up to USD 7 500.