I
119THCONGRESS
1
STSESSION H. R. 1253
To amend the Internal Revenue Code of 1986 to establish a tax on the
sale of electric vehicles and batteries.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY12, 2025
Mr. J
OHNSONof South Dakota (for himself and Mr. TAYLOR) introduced the
following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to establish
a tax on the sale of electric vehicles and batteries.
Be it enacted by the Senate and House of Representa-1
tives of the United States of America in Congress assembled, 2
SECTION 1. SHORT TITLE. 3
This Act may be cited as the ‘‘Fair Sharing of High-4
ways and Roads for Electric Vehicles Act of 2025’’ or the 5
‘‘Fair SHARE Act of 2025’’. 6
SEC. 2. TAX ON SALE OF ELECTRIC VEHICLES AND BAT-7
TERIES. 8
(a) I
MPOSITION OFTAX.— 9
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•HR 1253 IH
(1) IN GENERAL.—Subchapter A of chapter 32 1
of the Internal Revenue Code of 1986 is amended by 2
adding at the end the following new part: 3
‘‘PART IV—ELECTRIC VEHICLES AND BATTERIES 4
‘‘Sec. 4091. Tax on Electric Vehicles and Batteries.
‘‘SEC. 4091. TAX ON ELECTRIC VEHICLES AND BATTERIES.
5
‘‘(a) B
ATTERYMODULE.—There is hereby imposed 6
a tax equal to $550 on each battery module with a weight 7
of greater than 1,000 pounds which is— 8
‘‘(1) sold by the manufacturer, producer, or im-9
porter thereof, and 10
‘‘(2) intended for use in an electric vehicle. 11
‘‘(b) E
LECTRICVEHICLES.—There is hereby imposed 12
a tax equal to $1,000 on each electric vehicle sold by the 13
manufacturer, producer, or importer thereof. 14
‘‘(c) D
EFINITIONS.—In this section— 15
‘‘(1) B
ATTERY MODULE .—The term ‘battery 16
module’ has the same meaning given such term in 17
section 45X(c)(5)(B)(iii). 18
‘‘(2) E
LECTRIC VEHICLE.— 19
‘‘(A) I
N GENERAL.—The term ‘electric ve-20
hicle’ means a light-duty vehicle which satisfies 21
the requirements under section 30D(d)(1)(F). 22
‘‘(B) E
XCEPTION FOR HYBRID VEHI -23
CLES.—The term ‘electric vehicle’ shall not in-24
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•HR 1253 IH
clude any motor vehicle which draws propulsion 1
energy from onboard sources of stored energy 2
which are both— 3
‘‘(i) an internal combustion or heat 4
engine using consumable fuel, and 5
‘‘(ii) a rechargeable energy storage 6
system. 7
‘‘(3) L
IGHT-DUTY VEHICLE.—The term ‘light- 8
duty vehicle’ means a motor vehicle, as defined in 9
section 30D(d)(2), which has a gross vehicle weight 10
rating of less than 8,500 pounds.’’. 11
(2) C
LERICAL AMENDMENT .—The table of 12
parts for subchapter A of chapter 32 of the Internal 13
Revenue Code of 1986 is amended by adding at the 14
end the following new item: 15
‘‘PART IV—ELECTRIC VEHICLES AND BATTERIES’’.
(b) TRANSFER OFREVENUE TOHIGHWAYTRUST 16
F
UND.—Section 9503(b)(1) of the Internal Revenue Code 17
of 1986 is amended— 18
(1) in subparagraph (D), by striking ‘‘and’’ at 19
the end, 20
(2) by redesignating subparagraph (E) as sub-21
paragraph (F), and 22
(3) by inserting after subparagraph (D) the fol-23
lowing new subparagraph: 24
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‘‘(E) section 4091 (relating to tax on elec-1
tric vehicles and batteries), and’’. 2
(c) E
FFECTIVEDATE.—The amendments made by 3
this section shall apply to sales after December 31, 2025. 4
Æ
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