Driving America Forward Act

I 116TH CONGRESS 1ST SESSION H. R. 2256 To amend the Internal Revenue Code of 1986 to modify limitations on the credit for plug-in electric drive motor vehicles, and for other purposes. IN THE HOUSE OF REPRESENTATIVES APRIL 10, 2019 Mr. KILDEE (for himself, Mr. BLUMENAUER, Mr. HIGGINS of New York, Ms. SEWELL of Alabama, Mr. BEYER, Mr. SUOZZI, Mr. PANETTA, Mrs. MUR- PHY, Mr. GOMEZ, and Mr. DANNY K. DAVIS of Illinois) 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 modify limitations on the credit for plug-in electric drive motor vehicles, and for other purposes. 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 ‘‘Driving America For- 4 ward Act’’. 5 VerDate Sep 11 2014 01:24 Apr 23, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2256.IH H2256 kjohnson on DSK79L0C42 with BILLS 2 •HR 2256 IH SEC. 2. MODIFICATION OF LIMITATIONS ON NEW QUALI- 1 FIED PLUG-IN ELECTRIC DRIVE MOTOR VEHI- 2 CLE CREDIT. 3 (a) IN GENERAL.—Subsection (e) of section 30D of 4 the Internal Revenue Code of 1986 is amended to read 5 as follows: 6 ‘‘(e) LIMITATION ON NUMBER OF NEW QUALIFIED 7 PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES ELIGIBLE 8 FOR CREDIT.— 9 ‘‘(1) IN GENERAL.—In the case of any new 10 qualified plug-in electric drive motor vehicle sold 11 after the date of the enactment of the Driving Amer- 12 ica Forward Act— 13 ‘‘(A) if such vehicle is sold during the tran- 14 sition period, the amount determined under 15 subsection (b)(2) shall be reduced by $500, and 16 ‘‘(B) if such vehicle is sold during the 17 phaseout period, only the applicable percentage 18 of the credit otherwise allowable under sub- 19 section (a) shall be allowed. 20 ‘‘(2) TRANSITION PERIOD.—For purposes of 21 this subsection, the transition period is the period 22 subsequent to the first date on which the number of 23 new qualified plug-in electric drive motor vehicles 24 manufactured by the manufacturer of the vehicle re- 25 VerDate Sep 11 2014 01:24 Apr 23, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2256.IH H2256 kjohnson on DSK79L0C42 with BILLS 3 •HR 2256 IH ferred to in paragraph (1) sold for use in the United 1 States after December 31, 2009, is at least 200,000. 2 ‘‘(3) PHASEOUT PERIOD.— 3 ‘‘(A) IN GENERAL.—For purposes of this 4 subsection, the phaseout period is the period be- 5 ginning with the second calendar quarter fol- 6 lowing the calendar quarter which includes the 7 first date on which the number of new qualified 8 plug-in electric drive motor vehicles manufac- 9 tured by the manufacturer of the vehicle re- 10 ferred to in paragraph (1) sold for use in the 11 United States after December 31, 2009, is at 12 least 600,000. 13 ‘‘(B) APPLICABLE PERCENTAGE.—For 14 purposes of paragraph (1)(B), the applicable 15 percentage is— 16 ‘‘(i) 50 percent for the first calendar 17 quarter of the phaseout period, and 18 ‘‘(ii) 0 percent for each calendar quar- 19 ter thereafter. 20 ‘‘(C) EXCLUSION OF SALE OF CERTAIN VE- 21 HICLES.— 22 ‘‘(i) IN GENERAL.—For purposes of 23 subparagraph (A), any new qualified plug- 24 in electric drive motor vehicle manufac- 25 VerDate Sep 11 2014 01:24 Apr 23, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2256.IH H2256 kjohnson on DSK79L0C42 with BILLS 4 •HR 2256 IH tured by the manufacturer of the vehicle 1 referred to in paragraph (1) which was 2 sold during the exclusion period shall not 3 be included for purposes of determining 4 the number of such vehicles sold. 5 ‘‘(ii) EXCLUSION PERIOD.—For pur- 6 poses of this subparagraph, the exclusion 7 period is the period— 8 ‘‘(I) beginning on the first date 9 on which the number of new qualified 10 plug-in electric drive motor vehicles 11 manufactured by the manufacturer of 12 the vehicle referred to in paragraph 13 (1) sold for use in the United States 14 after December 31, 2009, is at least 15 200,000, and 16 ‘‘(II) ending on the date of the 17 enactment of the Driving America 18 Forward Act. 19 ‘‘(4) CONTROLLED GROUPS.—Rules similar to 20 the rules of section 30B(f)(4) shall apply for pur- 21 poses of this subsection.’’. 22 (b) EFFECTIVE DATE.—The amendment made by 23 this section shall apply to vehicles sold after the date of 24 the enactment of this Act. 25 VerDate Sep 11 2014 01:24 Apr 23, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H2256.IH H2256 kjohnson on DSK79L0C42 with BILLS 5 •HR 2256 IH SEC. 3. EXTENSION OF CREDIT FOR NEW QUALIFIED FUEL 1 CELL MOTOR VEHICLES. 2 (a) IN GENERAL.—Section 30B(k)(1) of the Internal 3 Revenue Code of 1986 is amended by striking ‘‘December 4 31, 2017’’ and inserting ‘‘December 31, 2028’’. 5 (b) EFFECTIVE DATE.—The amendments made by 6 this section shall apply to property purchased after De- 7 cember 31, 2017. 8 Æ VerDate Sep 11 2014 01:24 Apr 23, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6301 E:\BILLS\H2256.IH H2256 kjohnson on DSK79L0C42 with BILLS