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I
117TH CONGRESS
1ST SESSION H. R. 3302
To amend the Internal Revenue Code of 1986 to prohibit the seller of
an electric vehicle from being treated as the taxpayer that placed such
vehicle in service and taking the electric vehicle tax credit if such vehicle
is sold to the Federal Government.
IN THE HOUSE OF REPRESENTATIVES
MAY 18, 2021
Mr. ESTES 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 prohibit
the seller of an electric vehicle from being treated as
the taxpayer that placed such vehicle in service and
taking the electric vehicle tax credit if such vehicle is
sold to the Federal Government.
Be it enacted by the Senate and House of Representa-
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tives of the United States of America in Congress assembled,
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SECTION 1. SHORT TITLE.
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This Act may be cited as the ‘‘No Subsidies for Gov-
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ernment Purchases of Electric Vehicles Act’’.
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•HR 3302 IH
SEC. 2. SELLER OF ELECTRIC VEHICLE PROHIBITED FROM
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BEING
TREATED
AS
TAXPAYER
PLACING
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SUCH VEHICLE IN SERVICE IF VEHICLE SOLD
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TO FEDERAL GOVERNMENT.
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(a) IN GENERAL.—Section 30D(f)(3) of the Internal
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Revenue Code of 1986 is amended by striking ‘‘but only
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if’’ and all that follows and inserting the following: ‘‘but
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only if—
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‘‘(A) such person clearly discloses to such
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person or entity in a document the amount of
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any credit allowable under subsection (a) with
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respect to such vehicle (determined without re-
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gard to subsection (c)),
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‘‘(B) such person or entity is not the Fed-
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eral Government or an agency or representative
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thereof, and
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‘‘(C) such person or entity is not a State
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government or a locality, agency, or representa-
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tive thereof.
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For purposes of subsection (c), property to which
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this paragraph applies shall be treated as of a char-
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acter subject to an allowance for depreciation.’’.
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(b) EFFECTIVE DATE.—The amendment made by
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this section shall apply to taxable years beginning after
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the date of the enactment of this section.
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