Us Congress 2025-2026 Regular Session

Us Congress House Bill HB312 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. 312
5	5	To amend the Internal Revenue Code of 1986 to repeal certain credits
6	6	relating to alternative fuel vehicles.
7	7	IN THE HOUSE OF REPRESENTATIVES
8	8	JANUARY9, 2025
9	9	Mr. P
10	10	ERRY(for himself, Mr. OGLES, and Mr. CRANE) introduced the following
11	11	bill; which was referred to the Committee on Ways and Means
12	12	A BILL
13	13	To amend the Internal Revenue Code of 1986 to repeal
14	14	certain credits relating to alternative fuel vehicles.
15	15	Be it enacted by the Senate and House of Representa-1
16	16	tives of the United States of America in Congress assembled, 2
17	17	SECTION 1. SHORT TITLE. 3
18	18	This Act may be cited as the ‘‘Restoring Vehicle Mar-4
19	19	ket Freedom Act of 2025’’. 5
20	20	SEC. 2. AMENDMENT OF 1986 CODE. 6
21	21	Except as otherwise expressly provided, whenever in 7
22	22	this Act an amendment or repeal is expressed in terms 8
23	23	of an amendment to, or repeal of, a section or other provi-9
24	24	sion, the reference shall be considered to be made to a 10
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27	27	•HR 312 IH
28	28	section or other provision of the Internal Revenue Code 1
29	29	of 1986. 2
30	30	SEC. 3. REPEAL OF PREVIOUSLY OWNED CLEAN VEHICLE 3
31	31	CREDIT. 4
32	32	(a) I
33	33	NGENERAL.—Subpart A of part IV of sub-5
34	34	chapter A of chapter 1 of subtitle A is amended by repeal-6
35	35	ing section 25E (and the table of sections for such subpart 7
36	36	is amended by striking the item relating to such section). 8
37	37	(b) C
38	38	ONFORMING AMENDMENTS.—Section 9
39	39	6213(g)(2) is amended in subparagraph (T) by adding 10
40	40	‘‘and’’ after the comma at the end and by striking sub-11
41	41	paragraph (U). 12
42	42	(c) C
43	43	LERICALAMENDMENT.—The table of sections 13
44	44	for subpart A of part IV of subchapter A of chapter 1 14
45	45	is amended by striking the item relating to section 25E. 15
46	46	(d) E
47	47	FFECTIVEDATE.—The amendments made by 16
48	48	this section shall apply to vehicles acquired after the date 17
49	49	of the enactment of this section. 18
50	50	SEC. 4. REPEAL OF ALTERNATIVE MOTOR VEHICLE CRED-19
51	51	IT. 20
52	52	(a) I
53	53	NGENERAL.—Subpart B of part IV of sub-21
54	54	chapter A of chapter 1 of subtitle A is amended by repeal-22
55	55	ing section 30B (and the table of sections for such subpart 23
56	56	is amended by striking the item relating to such section). 24
57	57	(b) C
58	58	ONFORMINGAMENDMENT.— 25
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61	61	•HR 312 IH
62	62	(1) Section 38(b) is amended by striking para-1
63	63	graph (24). 2
64	64	(2) Section 1016(a) is amended by striking 3
65	65	paragraph (35). 4
66	66	(3) Section 6501(m) is amended by striking 5
67	67	‘‘30B(h)(9),’’. 6
68	68	(c) E
69	69	FFECTIVEDATE.—The amendments made by 7
70	70	this section shall apply to property purchased after the 8
71	71	date of the enactment of this section. 9
72	72	SEC. 5. REPEAL OF ALTERNATIVE FUEL VEHICLE REFUEL-10
73	73	ING PROPERTY CREDIT. 11
74	74	(a) I
75	75	NGENERAL.—Subpart B of part IV of sub-12
76	76	chapter A of chapter 1 of subtitle A is amended by repeal-13
77	77	ing section 30C (and the table of sections for such subpart 14
78	78	is amended by striking the item relating to such section). 15
79	79	(b) C
80	80	ONFORMINGAMENDMENTS.— 16
81	81	(1) Section 38(b) is further amended by strik-17
82	82	ing paragraph (25). 18
83	83	(2) Section 1016(a) is further amended by 19
84	84	striking paragraph (36). 20
85	85	(3) Section 55(c)(3) is amended by striking 21
86	86	‘‘sections 30(d)(2) and’’ and inserting ‘‘section’’. 22
87	87	(4) Section 6501(m) is further amended by 23
88	88	striking ‘‘30C(e)(4),’’. 24
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91	91	•HR 312 IH
92	92	(c) EFFECTIVEDATE.—The amendments made by 1
93	93	this section shall apply to property placed in service after 2
94	94	the date of the enactment of this section. 3
95	95	SEC. 6. REPEAL OF NEW QUALIFIED PLUG-IN ELECTRIC 4
96	96	DRIVE MOTOR VEHICLE CREDIT. 5
97	97	(a) I
98	98	NGENERAL.—Subpart B of part IV of sub-6
99	99	chapter A of chapter 1 of subtitle A is amended by repeal-7
100	100	ing section 30D (and the table of sections for such subpart 8
101	101	is amended by striking the item relating to such section). 9
102	102	(b) C
103	103	ONFORMINGAMENDMENTS.— 10
104	104	(1) Section 38(b) is further amended by strik-11
105	105	ing paragraph (30). 12
106	106	(2) Section 166(b)(5)(A)(ii) is amended by in-13
107	107	serting ‘‘(as in effect on the date before the date of 14
108	108	the enactment of the Restoring Vehicle Market Free-15
109	109	dom Act of 2025)’’ after ‘‘section 30D(d)(1)’’. 16
110	110	(3) Section 179D(d)(3)(B)(ii) is amended by in-17
111	111	serting ‘‘, as in effect on the date before the date 18
112	112	of the enactment of the Restoring Vehicle Market 19
113	113	Freedom Act of 2025’’ after ‘‘section 30D(g)(9)’’. 20
114	114	(4) Section 1016(a) is further amended in para-21
115	115	graph (34) by adding ‘‘and’’ at the end after the 22
116	116	comma and by striking paragraph (37). 23
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119	119	•HR 312 IH
120	120	(5) Section 6213(g)(2) is further amended by 1
121	121	adding ‘‘and’’ at the end after the comma in sub-2
122	122	paragraph (S) and by striking subparagraph (T). 3
123	123	(6) Section 6417(d)(1)(A)(iv) is amended by in-4
124	124	serting ‘‘, as in effect on the date before the date 5
125	125	of the enactment of the Restoring Vehicle Market 6
126	126	Freedom Act of 2025’’ after ‘‘section 30D(g)(9)’’. 7
127	127	(7) Section 6501(m) is further amended by 8
128	128	striking ‘‘30D(e)(4),’’. 9
129	129	(8) Section 13401 of Public Law 117–169 is 10
130	130	amended by striking subsection (j). 11
131	131	(c) E
132	132	FFECTIVEDATE.—The amendments made by 12
133	133	this section shall apply to vehicles acquired after the date 13
134	134	of the enactment of this section. 14
135	135	SEC. 7. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL 15
136	136	CLEAN VEHICLES. 16
137	137	(a) I
138	138	NGENERAL.—Subpart D of part IV of sub-17
139	139	chapter A of chapter 1 of subtitle A is amended by repeal-18
140	140	ing section 45W (and the table of sections for such sub-19
141	141	part is amended by striking the item relating to such sec-20
142	142	tion). 21
143	143	(b) C
144	144	ONFORMINGAMENDMENTS.— 22
145	145	(1) Section 38(b) is further amended by strik-23
146	146	ing paragraph (37). 24
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149	149	•HR 312 IH
150	150	(2) Section 6213(g)(2) is further amended by 1
151	151	adding ‘‘and’’ at the end after the comma in sub-2
152	152	paragraph (R), by striking ‘‘, and’’ at the end and 3
153	153	inserting a period in subparagraph (S) (as amended 4
154	154	by section 6(b)(5)), and by striking subparagraph 5
155	155	(V). 6
156	156	(c) E
157	157	FFECTIVEDATE.—The amendments made by 7
158	158	this section shall apply to vehicles acquired after the date 8
159	159	of the enactment of this section. 9
160	160	Æ
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