I
119THCONGRESS
1
STSESSION H. R. 1367
To amend the Internal Revenue Code of 1986 to repeal the credit for new
clean vehicles, and for other purposes.
IN THE HOUSE OF REPRESENTATIVES
FEBRUARY14, 2025
Mr. A
RRINGTON(for himself, Mr. ESTES, Ms. VANDUYNE, Mr. ELLZEY, Mr.
S
MITHof Nebraska, Mr. FEENSTRA, Mr. WEBERof Texas, Mr. YAKYM,
Mr. M
ORAN, Mr. PALMER, Ms. TENNEY, and Ms. FEDORCHAK) intro-
duced the following bill; which was referred to the Committee on Ways
and Means
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the credit for new clean vehicles, and for other purposes.
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 ‘‘Eliminate Lavish In-4
centives To Electric Vehicles Act’’ or the ‘‘ELITE Vehi-5
cles Act’’. 6
SEC. 2. REPEAL OF CLEAN VEHICLE CREDIT. 7
(a) I
NGENERAL.—Subpart B of part IV of sub-8
chapter A of chapter 1 of the Internal Revenue Code of 9
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1986 is amended by striking section 30D (and by striking 1
the item relating to such section in the table of sections 2
for such subpart). 3
(b) C
ONFORMINGAMENDMENTS.— 4
(1) Section 30B(d)(3) of the Internal Revenue 5
Code of 1986 is amended by striking subparagraph 6
(D). 7
(2) Section 38(b) of such Code is amended by 8
striking paragraph (30). 9
(3) Section 179D(d) of such Code is amend-10
ed— 11
(A) in paragraph (3)(B)(ii), by striking 12
‘‘(as defined in section 30D(g)(9))’’, and 13
(B) by adding at the end the following new 14
paragraph: 15
‘‘(6) I
NDIAN TRIBAL GOVERNMENT .—For pur-16
poses of this subsection, the term ‘Indian tribal gov-17
ernment’ means the recognized governing body of 18
any Indian or Alaska Native tribe, band, nation, 19
pueblo, village, community, component band, or com-20
ponent reservation, individually identified (including 21
parenthetically) in the list published most recently as 22
of the date of enactment of this paragraph pursuant 23
to section 104 of the Federally Recognized Indian 24
Tribe List Act of 1994 (25 U.S.C. 5131).’’. 25
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(4) Section 1016(a) of such Code is amended— 1
(A) in paragraph (36), by adding ‘‘and’’ at 2
the end, 3
(B) by striking paragraph (37), and 4
(C) by redesignating paragraph (38) as 5
paragraph (37). 6
(5) Section 6213(g)(2) of such Code is amend-7
ed by striking subparagraph (T). 8
(6) Section 6417(d)(1)(A)(iv) of such Code is 9
amended by striking ‘‘section 30D(g)(9)’’ and insert-10
ing ‘‘section 179D(d)(6)’’. 11
(7) Section 6501(m) of such Code is amended 12
by striking ‘‘30D(f)(6),’’. 13
(8) Section 166(b)(5)(A)(ii) of title 23, United 14
States Code, is amended by inserting ‘‘, as in effect 15
on the date of the enactment of the ELITE Vehicles 16
Act’’ after ‘‘section 30D(d)(1) of the Internal Rev-17
enue Code of 1986’’. 18
(c) E
FFECTIVEDATE.—The amendments made by 19
this section shall apply to vehicles purchased, or for which 20
a written binding contract to purchase has been entered 21
into, after the date which is 30 days after the date of en-22
actment of this Act. 23
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SEC. 3. REPEAL OF CREDIT FOR PREVIOUSLY-OWNED 1
CLEAN VEHICLES. 2
(a) I
NGENERAL.—Subpart A of part IV of sub-3
chapter A of chapter 1 of the Internal Revenue Code of 4
1986 is amended by striking section 25E (and by striking 5
the item relating to such section in the table of sections 6
for such subpart). 7
(b) C
ONFORMINGAMENDMENT.—Section 6213(g)(2) 8
of the Internal Revenue Code of 1986 is amended by strik-9
ing subparagraph (U). 10
(c) E
FFECTIVEDATE.—The amendments made by 11
this section shall apply to vehicles purchased, or for which 12
a written binding contract to purchase has been entered 13
into, after the date which is 30 days after the date of en-14
actment of this Act. 15
SEC. 4. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL 16
CLEAN VEHICLES. 17
(a) I
NGENERAL.—Subpart D of part IV of sub-18
chapter A of chapter 1 of the Internal Revenue Code of 19
1986 is amended by striking section 45W (and by striking 20
the item relating to such section in the table of sections 21
for such subpart). 22
(b) C
ONFORMINGAMENDMENTS.— 23
(1) Section 38(b) of the Internal Revenue Code 24
of 1986, as amended by sections 13502, 13701, and 25
13704 of Public Law 117–169, is amended— 26
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(A) by striking paragraph (37), and 1
(B) by redesignating paragraphs (38) 2
through (41) as paragraphs (37) through (40), 3
respectively. 4
(2) Section 6213(g)(2) of such Code is amend-5
ed— 6
(A) by adding ‘‘and’’ at the end of sub-7
paragraph (R), 8
(B) by striking the comma at the end of 9
subparagraph (S) and inserting a period, and 10
(C) by striking subparagraph (V). 11
(c) E
FFECTIVEDATE.—The amendments made by 12
this section shall apply to vehicles purchased, or for which 13
a written binding contract to purchase has been entered 14
into, after the date which is 30 days after the date of en-15
actment of this Act. 16
SEC. 5. EXCLUSION OF ELECTRIC VEHICLE RECHARGING 17
PROPERTY FROM ALTERNATIVE FUEL VEHI-18
CLE REFUELING PROPERTY CREDIT. 19
(a) I
NGENERAL.—Section 30C of the Internal Rev-20
enue Code of 1986 is amended— 21
(1) in subsection (c)— 22
(A) in paragraph (1)(B), by striking clause 23
(iii), and 24
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(B) by striking paragraph (2) and insert-1
ing the following: 2
‘‘(2) E
XCLUSION OF ELECTRIC VEHICLE RE -3
CHARGING PROPERTY .—The term ‘qualified alter-4
native fuel vehicle refueling property’ shall not in-5
clude any property for the recharging of motor vehi-6
cles propelled by electricity.’’, and 7
(2) by striking subsection (f). 8
(b) E
FFECTIVEDATE.—The amendments made by 9
this section shall apply to property purchased, or for which 10
a written binding contract to purchase has been entered 11
into, after the date which is 30 days after the date of en-12
actment of this Act. 13
Æ
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