I
119THCONGRESS
1
STSESSION H. R. 312
To amend the Internal Revenue Code of 1986 to repeal certain credits
relating to alternative fuel vehicles.
IN THE HOUSE OF REPRESENTATIVES
JANUARY9, 2025
Mr. P
ERRY(for himself, Mr. OGLES, and Mr. CRANE) 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 repeal
certain credits relating to alternative fuel vehicles.
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 ‘‘Restoring Vehicle Mar-4
ket Freedom Act of 2025’’. 5
SEC. 2. AMENDMENT OF 1986 CODE. 6
Except as otherwise expressly provided, whenever in 7
this Act an amendment or repeal is expressed in terms 8
of an amendment to, or repeal of, a section or other provi-9
sion, the reference shall be considered to be made to a 10
VerDate Sep 11 2014 03:01 Feb 04, 2025 Jkt 059200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H312.IH H312
ssavage on LAPJG3WLY3PROD with BILLS 2
•HR 312 IH
section or other provision of the Internal Revenue Code 1
of 1986. 2
SEC. 3. REPEAL OF PREVIOUSLY OWNED CLEAN VEHICLE 3
CREDIT. 4
(a) I
NGENERAL.—Subpart A of part IV of sub-5
chapter A of chapter 1 of subtitle A is amended by repeal-6
ing section 25E (and the table of sections for such subpart 7
is amended by striking the item relating to such section). 8
(b) C
ONFORMING AMENDMENTS.—Section 9
6213(g)(2) is amended in subparagraph (T) by adding 10
‘‘and’’ after the comma at the end and by striking sub-11
paragraph (U). 12
(c) C
LERICALAMENDMENT.—The table of sections 13
for subpart A of part IV of subchapter A of chapter 1 14
is amended by striking the item relating to section 25E. 15
(d) E
FFECTIVEDATE.—The amendments made by 16
this section shall apply to vehicles acquired after the date 17
of the enactment of this section. 18
SEC. 4. REPEAL OF ALTERNATIVE MOTOR VEHICLE CRED-19
IT. 20
(a) I
NGENERAL.—Subpart B of part IV of sub-21
chapter A of chapter 1 of subtitle A is amended by repeal-22
ing section 30B (and the table of sections for such subpart 23
is amended by striking the item relating to such section). 24
(b) C
ONFORMINGAMENDMENT.— 25
VerDate Sep 11 2014 03:01 Feb 04, 2025 Jkt 059200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H312.IH H312
ssavage on LAPJG3WLY3PROD with BILLS 3
•HR 312 IH
(1) Section 38(b) is amended by striking para-1
graph (24). 2
(2) Section 1016(a) is amended by striking 3
paragraph (35). 4
(3) Section 6501(m) is amended by striking 5
‘‘30B(h)(9),’’. 6
(c) E
FFECTIVEDATE.—The amendments made by 7
this section shall apply to property purchased after the 8
date of the enactment of this section. 9
SEC. 5. REPEAL OF ALTERNATIVE FUEL VEHICLE REFUEL-10
ING PROPERTY CREDIT. 11
(a) I
NGENERAL.—Subpart B of part IV of sub-12
chapter A of chapter 1 of subtitle A is amended by repeal-13
ing section 30C (and the table of sections for such subpart 14
is amended by striking the item relating to such section). 15
(b) C
ONFORMINGAMENDMENTS.— 16
(1) Section 38(b) is further amended by strik-17
ing paragraph (25). 18
(2) Section 1016(a) is further amended by 19
striking paragraph (36). 20
(3) Section 55(c)(3) is amended by striking 21
‘‘sections 30(d)(2) and’’ and inserting ‘‘section’’. 22
(4) Section 6501(m) is further amended by 23
striking ‘‘30C(e)(4),’’. 24
VerDate Sep 11 2014 03:01 Feb 04, 2025 Jkt 059200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H312.IH H312
ssavage on LAPJG3WLY3PROD with BILLS 4
•HR 312 IH
(c) EFFECTIVEDATE.—The amendments made by 1
this section shall apply to property placed in service after 2
the date of the enactment of this section. 3
SEC. 6. REPEAL OF NEW QUALIFIED PLUG-IN ELECTRIC 4
DRIVE MOTOR VEHICLE CREDIT. 5
(a) I
NGENERAL.—Subpart B of part IV of sub-6
chapter A of chapter 1 of subtitle A is amended by repeal-7
ing section 30D (and the table of sections for such subpart 8
is amended by striking the item relating to such section). 9
(b) C
ONFORMINGAMENDMENTS.— 10
(1) Section 38(b) is further amended by strik-11
ing paragraph (30). 12
(2) Section 166(b)(5)(A)(ii) is amended by in-13
serting ‘‘(as in effect on the date before the date of 14
the enactment of the Restoring Vehicle Market Free-15
dom Act of 2025)’’ after ‘‘section 30D(d)(1)’’. 16
(3) Section 179D(d)(3)(B)(ii) is amended by in-17
serting ‘‘, as in effect on the date before the date 18
of the enactment of the Restoring Vehicle Market 19
Freedom Act of 2025’’ after ‘‘section 30D(g)(9)’’. 20
(4) Section 1016(a) is further amended in para-21
graph (34) by adding ‘‘and’’ at the end after the 22
comma and by striking paragraph (37). 23
VerDate Sep 11 2014 03:01 Feb 04, 2025 Jkt 059200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H312.IH H312
ssavage on LAPJG3WLY3PROD with BILLS 5
•HR 312 IH
(5) Section 6213(g)(2) is further amended by 1
adding ‘‘and’’ at the end after the comma in sub-2
paragraph (S) and by striking subparagraph (T). 3
(6) Section 6417(d)(1)(A)(iv) is amended by in-4
serting ‘‘, as in effect on the date before the date 5
of the enactment of the Restoring Vehicle Market 6
Freedom Act of 2025’’ after ‘‘section 30D(g)(9)’’. 7
(7) Section 6501(m) is further amended by 8
striking ‘‘30D(e)(4),’’. 9
(8) Section 13401 of Public Law 117–169 is 10
amended by striking subsection (j). 11
(c) E
FFECTIVEDATE.—The amendments made by 12
this section shall apply to vehicles acquired after the date 13
of the enactment of this section. 14
SEC. 7. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL 15
CLEAN VEHICLES. 16
(a) I
NGENERAL.—Subpart D of part IV of sub-17
chapter A of chapter 1 of subtitle A is amended by repeal-18
ing section 45W (and the table of sections for such sub-19
part is amended by striking the item relating to such sec-20
tion). 21
(b) C
ONFORMINGAMENDMENTS.— 22
(1) Section 38(b) is further amended by strik-23
ing paragraph (37). 24
VerDate Sep 11 2014 03:01 Feb 04, 2025 Jkt 059200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H312.IH H312
ssavage on LAPJG3WLY3PROD with BILLS 6
•HR 312 IH
(2) Section 6213(g)(2) is further amended by 1
adding ‘‘and’’ at the end after the comma in sub-2
paragraph (R), by striking ‘‘, and’’ at the end and 3
inserting a period in subparagraph (S) (as amended 4
by section 6(b)(5)), and by striking subparagraph 5
(V). 6
(c) E
FFECTIVEDATE.—The amendments made by 7
this section shall apply to vehicles acquired after the date 8
of the enactment of this section. 9
Æ
VerDate Sep 11 2014 03:01 Feb 04, 2025 Jkt 059200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6301 E:\BILLS\H312.IH H312
ssavage on LAPJG3WLY3PROD with BILLS