To provide incentives for the use of hydrogen fuel, and for other purposes.

Amends the Internal Revenue Code to: (1) allow a tax credit for expenditures for producing energy from certain hydrogen sources; and (2) extend through 2013 the energy tax credits for fuel cell and microturbine property.

Prohibits the construction after 2008 of any public building in excess of 50,000 square feet, unless such building has a fuel cell as an independent backup source of electric power.

Requires the Secretary of Transportation to establish: (1) an interagency task force and comprehensive study team to study and identify the necessary regulatory actions for transitioning to the commercialization of hydrogen and fuel cell devices and fueling stations, and for transitioning from a hydrocarbon to a hydrogen economy; and (2) a cooperative program to facilitate the commercial development of such hydrogen energy sources.