Us Congress 2025-2026 Regular Session

Us Congress House Bill HB1367 Compare Versions

Only one version of the bill is available at this time.

Old	New	Differences
1	1	I
2	2	119THCONGRESS
3	3	1
4	4	STSESSION H. R. 1367
5	5	To amend the Internal Revenue Code of 1986 to repeal the credit for new
6	6	clean vehicles, and for other purposes.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	FEBRUARY14, 2025
9	9	Mr. A
10	10	RRINGTON(for himself, Mr. ESTES, Ms. VANDUYNE, Mr. ELLZEY, Mr.
11	11	S
12	12	MITHof Nebraska, Mr. FEENSTRA, Mr. WEBERof Texas, Mr. YAKYM,
13	13	Mr. M
14	14	ORAN, Mr. PALMER, Ms. TENNEY, and Ms. FEDORCHAK) intro-
15	15	duced the following bill; which was referred to the Committee on Ways
16	16	and Means
17	17	A BILL
18	18	To amend the Internal Revenue Code of 1986 to repeal
19	19	the credit for new clean vehicles, and for other purposes.
20	20	Be it enacted by the Senate and House of Representa-1
21	21	tives of the United States of America in Congress assembled, 2
22	22	SECTION 1. SHORT TITLE. 3
23	23	This Act may be cited as the ‘‘Eliminate Lavish In-4
24	24	centives To Electric Vehicles Act’’ or the ‘‘ELITE Vehi-5
25	25	cles Act’’. 6
26	26	SEC. 2. REPEAL OF CLEAN VEHICLE CREDIT. 7
27	27	(a) I
28	28	NGENERAL.—Subpart B of part IV of sub-8
29	29	chapter A of chapter 1 of the Internal Revenue Code of 9
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32	32	•HR 1367 IH
33	33	1986 is amended by striking section 30D (and by striking 1
34	34	the item relating to such section in the table of sections 2
35	35	for such subpart). 3
36	36	(b) C
37	37	ONFORMINGAMENDMENTS.— 4
38	38	(1) Section 30B(d)(3) of the Internal Revenue 5
39	39	Code of 1986 is amended by striking subparagraph 6
40	40	(D). 7
41	41	(2) Section 38(b) of such Code is amended by 8
42	42	striking paragraph (30). 9
43	43	(3) Section 179D(d) of such Code is amend-10
44	44	ed— 11
45	45	(A) in paragraph (3)(B)(ii), by striking 12
46	46	‘‘(as defined in section 30D(g)(9))’’, and 13
47	47	(B) by adding at the end the following new 14
48	48	paragraph: 15
49	49	‘‘(6) I
50	50	NDIAN TRIBAL GOVERNMENT .—For pur-16
51	51	poses of this subsection, the term ‘Indian tribal gov-17
52	52	ernment’ means the recognized governing body of 18
53	53	any Indian or Alaska Native tribe, band, nation, 19
54	54	pueblo, village, community, component band, or com-20
55	55	ponent reservation, individually identified (including 21
56	56	parenthetically) in the list published most recently as 22
57	57	of the date of enactment of this paragraph pursuant 23
58	58	to section 104 of the Federally Recognized Indian 24
59	59	Tribe List Act of 1994 (25 U.S.C. 5131).’’. 25
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62	62	•HR 1367 IH
63	63	(4) Section 1016(a) of such Code is amended— 1
64	64	(A) in paragraph (36), by adding ‘‘and’’ at 2
65	65	the end, 3
66	66	(B) by striking paragraph (37), and 4
67	67	(C) by redesignating paragraph (38) as 5
68	68	paragraph (37). 6
69	69	(5) Section 6213(g)(2) of such Code is amend-7
70	70	ed by striking subparagraph (T). 8
71	71	(6) Section 6417(d)(1)(A)(iv) of such Code is 9
72	72	amended by striking ‘‘section 30D(g)(9)’’ and insert-10
73	73	ing ‘‘section 179D(d)(6)’’. 11
74	74	(7) Section 6501(m) of such Code is amended 12
75	75	by striking ‘‘30D(f)(6),’’. 13
76	76	(8) Section 166(b)(5)(A)(ii) of title 23, United 14
77	77	States Code, is amended by inserting ‘‘, as in effect 15
78	78	on the date of the enactment of the ELITE Vehicles 16
79	79	Act’’ after ‘‘section 30D(d)(1) of the Internal Rev-17
80	80	enue Code of 1986’’. 18
81	81	(c) E
82	82	FFECTIVEDATE.—The amendments made by 19
83	83	this section shall apply to vehicles purchased, or for which 20
84	84	a written binding contract to purchase has been entered 21
85	85	into, after the date which is 30 days after the date of en-22
86	86	actment of this Act. 23
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89	89	•HR 1367 IH
90	90	SEC. 3. REPEAL OF CREDIT FOR PREVIOUSLY-OWNED 1
91	91	CLEAN VEHICLES. 2
92	92	(a) I
93	93	NGENERAL.—Subpart A of part IV of sub-3
94	94	chapter A of chapter 1 of the Internal Revenue Code of 4
95	95	1986 is amended by striking section 25E (and by striking 5
96	96	the item relating to such section in the table of sections 6
97	97	for such subpart). 7
98	98	(b) C
99	99	ONFORMINGAMENDMENT.—Section 6213(g)(2) 8
100	100	of the Internal Revenue Code of 1986 is amended by strik-9
101	101	ing subparagraph (U). 10
102	102	(c) E
103	103	FFECTIVEDATE.—The amendments made by 11
104	104	this section shall apply to vehicles purchased, or for which 12
105	105	a written binding contract to purchase has been entered 13
106	106	into, after the date which is 30 days after the date of en-14
107	107	actment of this Act. 15
108	108	SEC. 4. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL 16
109	109	CLEAN VEHICLES. 17
110	110	(a) I
111	111	NGENERAL.—Subpart D of part IV of sub-18
112	112	chapter A of chapter 1 of the Internal Revenue Code of 19
113	113	1986 is amended by striking section 45W (and by striking 20
114	114	the item relating to such section in the table of sections 21
115	115	for such subpart). 22
116	116	(b) C
117	117	ONFORMINGAMENDMENTS.— 23
118	118	(1) Section 38(b) of the Internal Revenue Code 24
119	119	of 1986, as amended by sections 13502, 13701, and 25
120	120	13704 of Public Law 117–169, is amended— 26
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123	123	•HR 1367 IH
124	124	(A) by striking paragraph (37), and 1
125	125	(B) by redesignating paragraphs (38) 2
126	126	through (41) as paragraphs (37) through (40), 3
127	127	respectively. 4
128	128	(2) Section 6213(g)(2) of such Code is amend-5
129	129	ed— 6
130	130	(A) by adding ‘‘and’’ at the end of sub-7
131	131	paragraph (R), 8
132	132	(B) by striking the comma at the end of 9
133	133	subparagraph (S) and inserting a period, and 10
134	134	(C) by striking subparagraph (V). 11
135	135	(c) E
136	136	FFECTIVEDATE.—The amendments made by 12
137	137	this section shall apply to vehicles purchased, or for which 13
138	138	a written binding contract to purchase has been entered 14
139	139	into, after the date which is 30 days after the date of en-15
140	140	actment of this Act. 16
141	141	SEC. 5. EXCLUSION OF ELECTRIC VEHICLE RECHARGING 17
142	142	PROPERTY FROM ALTERNATIVE FUEL VEHI-18
143	143	CLE REFUELING PROPERTY CREDIT. 19
144	144	(a) I
145	145	NGENERAL.—Section 30C of the Internal Rev-20
146	146	enue Code of 1986 is amended— 21
147	147	(1) in subsection (c)— 22
148	148	(A) in paragraph (1)(B), by striking clause 23
149	149	(iii), and 24
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152	152	•HR 1367 IH
153	153	(B) by striking paragraph (2) and insert-1
154	154	ing the following: 2
155	155	‘‘(2) E
156	156	XCLUSION OF ELECTRIC VEHICLE RE -3
157	157	CHARGING PROPERTY .—The term ‘qualified alter-4
158	158	native fuel vehicle refueling property’ shall not in-5
159	159	clude any property for the recharging of motor vehi-6
160	160	cles propelled by electricity.’’, and 7
161	161	(2) by striking subsection (f). 8
162	162	(b) E
163	163	FFECTIVEDATE.—The amendments made by 9
164	164	this section shall apply to property purchased, or for which 10
165	165	a written binding contract to purchase has been entered 11
166	166	into, after the date which is 30 days after the date of en-12
167	167	actment of this Act. 13
168	168	Æ
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