Greener Transportation for Communities Act

I 117TH CONGRESS 1ST SESSION H. R. 3633 To amend the Internal Revenue Code of 1986 to provide exempt facility bonds for zero-emission vehicle infrastructure. IN THE HOUSE OF REPRESENTATIVES MAY 28, 2021 Mr. SCHNEIDER (for himself, Mr. BEYER, and Mr. BLUMENAUER) 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 provide exempt facility bonds for zero-emission vehicle infrastructure. 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 ‘‘Greener Transpor- 4 tation for Communities Act’’. 5 SEC. 2. EXEMPT FACILITY BONDS FOR ZERO-EMISSION VE- 6 HICLE INFRASTRUCTURE. 7 (a) IN GENERAL.—Section 142 of the Internal Rev- 8 enue Code of 1986 is amended— 9 (1) in subsection (a)— 10 VerDate Sep 11 2014 11:53 Jul 09, 2021 Jkt 019200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H3633.IH H3633 pbinns on DSKJLVW7X2PROD with BILLS 2 •HR 3633 IH (A) in paragraph (14), by striking ‘‘or’’ at 1 the end, 2 (B) in paragraph (15), by striking the pe- 3 riod at the end and inserting ‘‘, or’’, and 4 (C) by adding at the end the following new 5 paragraph: 6 ‘‘(16) zero-emission vehicle infrastructure.’’, 7 and 8 (2) by adding at the end the following new sub- 9 section: 10 ‘‘(n) ZERO-EMISSION VEHICLE INFRASTRUCTURE.— 11 ‘‘(1) IN GENERAL.—For purposes of subsection 12 (a)(16), the term ‘zero-emission vehicle infrastruc- 13 ture’ means any property (not including a building 14 and its structural components) if such property is 15 part of a unit which— 16 ‘‘(A) is used to charge or fuel zero-emis- 17 sions vehicles, 18 ‘‘(B) is located where the vehicles are 19 charged or fueled, 20 ‘‘(C) is of a character subject to the allow- 21 ance for depreciation (or amortization in lieu of 22 depreciation), 23 ‘‘(D) is made available for use by members 24 of the general public, 25 VerDate Sep 11 2014 11:53 Jul 09, 2021 Jkt 019200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H3633.IH H3633 pbinns on DSKJLVW7X2PROD with BILLS 3 •HR 3633 IH ‘‘(E) accepts payment by use of a credit 1 card reader, and 2 ‘‘(F) is capable of charging or fueling vehi- 3 cles produced by more than one manufacturer 4 (within the meaning of section 30D(d)(3)). 5 ‘‘(2) INCLUSION OF UTILITY SERVICE CONNEC- 6 TIONS, ETC.—The term ‘zero-emission vehicle infra- 7 structure’ shall include any utility service connec- 8 tions, utility panel upgrades, line extensions and 9 conduit, transformer upgrades, or similar property, 10 in connection with property meeting the require- 11 ments of paragraph (1). 12 ‘‘(3) ZERO-EMISSIONS VEHICLE.—The term 13 ‘zero-emissions vehicle’ means— 14 ‘‘(A) a zero-emission vehicle as defined in 15 section 88.102–94 of title 40, Code of Federal 16 Regulations, or 17 ‘‘(B) a vehicle that produces zero exhaust 18 emissions of any criteria pollutant (or precursor 19 pollutant) or greenhouse gas under any possible 20 operational modes and conditions. 21 ‘‘(4) ZERO-EMISSIONS VEHICLE INFRASTRUC- 22 TURE LOCATED WITHIN OTHER FACILITIES OR 23 PROJECTS.—For purposes of subsection (a), any 24 zero-emission vehicle infrastructure located within— 25 VerDate Sep 11 2014 11:53 Jul 09, 2021 Jkt 019200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H3633.IH H3633 pbinns on DSKJLVW7X2PROD with BILLS 4 •HR 3633 IH ‘‘(A) a facility or project described in sub- 1 section (a), or 2 ‘‘(B) an area adjacent to a facility or 3 project described in subsection (a) that pri- 4 marily serves vehicles traveling to or from such 5 facility or project, 6 shall be treated as described in the paragraph in 7 which such facility or project is described. 8 ‘‘(5) EXCEPTION FOR REFUELING PROPERTY 9 FOR FLEET VEHICLES.—Subparagraphs (D), (E), 10 and (F) of paragraph (1) shall not apply to property 11 which is part of a unit which is used exclusively by 12 fleets of commercial or governmental vehicles.’’. 13 (b) EFFECTIVE DATE.—The amendments made by 14 this section shall apply to obligations issued after Decem- 15 ber 31, 2020. 16 Æ VerDate Sep 11 2014 11:53 Jul 09, 2021 Jkt 019200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6301 E:\BILLS\H3633.IH H3633 pbinns on DSKJLVW7X2PROD with BILLS