II
119THCONGRESS
1
STSESSION S. 1229
To amend the Internal Revenue Code of 1986 to repeal the clean vehicle
credit.
IN THE SENATE OF THE UNITED STATES
APRIL1 (legislative day, MARCH31), 2025
Mr. P
AULintroduced the following bill; which was read twice and referred to
the Committee on Finance
A BILL
To amend the Internal Revenue Code of 1986 to repeal
the clean vehicle credit.
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 ‘‘End Taxpayer Sub-4
sidies for Electric Vehicles Act’’. 5
SEC. 2. REPEAL OF CLEAN VEHICLE CREDIT. 6
(a) I
NGENERAL.—Subpart B of part IV of sub-7
chapter A of chapter 1 of the Internal Revenue Code of 8
1986 is amended by striking section 30D (and by striking 9
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•S 1229 IS
the item relating to such section in the table of sections 1
for such subpart). 2
(b) C
ONFORMINGAMENDMENTS.— 3
(1) Section 30B(d)(3) of the Internal Revenue 4
Code of 1986 is amended by striking subparagraph 5
(D). 6
(2) Section 38(b) of such Code is amended by 7
striking paragraph (30). 8
(3) Section 179D(d)(3)(B)(ii) of such Code is 9
amended by inserting ‘‘, as in effect on the day be-10
fore the date of the enactment of the End Taxpayer 11
Subsidies for Electric Vehicles Act’’ after ‘‘section 12
30D(g)(9)’’. 13
(4) Section 1016(a) of such Code is amended— 14
(A) in paragraph (36), by adding ‘‘and’’ at 15
the end, 16
(B) by striking paragraph (37), and 17
(C) by redesignating paragraph (38) as 18
paragraph (37). 19
(5) Section 6213(g)(2) of such Code is amend-20
ed by striking subparagraph (T). 21
(6) Section 6417(d)(1)(A)(iv) of such Code is 22
amended by inserting ‘‘, as in effect on the day be-23
fore the date of the enactment of the End Taxpayer 24
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Subsidies for Electric Vehicles Act’’ after ‘‘section 1
30D(g)(9)’’. 2
(7) Section 6501(m) of such Code is amended 3
by striking ‘‘30D(f)(6),’’. 4
(8) Section 166(b)(5)(A)(ii) of title 23, United 5
States Code, is amended by inserting ‘‘, as in effect 6
on the day before the date of the enactment of the 7
End Taxpayer Subsidies for Electric Vehicles Act’’ 8
after ‘‘section 30D(d)(1) of the Internal Revenue 9
Code of 1986’’. 10
(c) E
FFECTIVEDATE.—The amendments made by 11
this section shall apply to vehicles placed in service during 12
any calendar year beginning after the date of enactment 13
of this Act. 14
Æ
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