American Cars, American Jobs Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 2510 To establish a voluntary program in the National Highway Traffic Safety Administration to encourage consumers to purchase or lease new auto- mobiles made in the United States, and for other purposes. IN THE HOUSE OF REPRESENTATIVES MAY 2, 2019 Ms. TLAIB (for herself, Mr. KHANNA, Ms. OCASIO-CORTEZ, Mr. LEVIN of Michigan, Ms. WASSERMAN SCHULTZ, Ms. OMAR, Ms. PRESSLEY, and Ms. SCHAKOWSKY) introduced the following bill; which was referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall with- in the jurisdiction of the committee concerned A BILL To establish a voluntary program in the National Highway Traffic Safety Administration to encourage consumers to purchase or lease new automobiles made in the United States, 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 ‘‘American Cars, Amer- 4 ican Jobs Act of 2019’’. 5 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 2 •HR 2510 IH SEC. 2. AMERICAN CARS, AMERICAN JOBS PROGRAM. 1 (a) DEFINITIONS.—In this section: 2 (1) AUTOMOBILE.—The term ‘‘automobile’’ has 3 the meaning given the term in section 32901(a) of 4 title 49, United States Code. 5 (2) AUTOMOBILE MADE IN THE UNITED 6 STATES.—The term ‘‘automobile made in the United 7 States’’ means an automobile that meets the require- 8 ments described in paragraph (1) or (2) of sub- 9 section (c). 10 (3) DEALER.—The term ‘‘dealer’’ means a per- 11 son licensed by a State who engages in the sale of 12 new automobiles to ultimate purchasers. 13 (4) PROGRAM.—The term ‘‘Program’’ means 14 the American Cars, American Jobs Program estab- 15 lished by subsection (b). 16 (5) QUALIFYING LEASE.—The term ‘‘qualifying 17 lease’’ means a lease of an automobile for a period 18 of not less than 5 years. 19 (6) SECRETARY.—The term ‘‘Secretary’’ means 20 the Secretary of Transportation, acting through the 21 Administrator of the National Highway Traffic Safe- 22 ty Administration. 23 (7) ULTIMATE PURCHASER.—The term ‘‘ulti- 24 mate purchaser’’ means, with respect to any new 25 automobile, the first person who in good faith pur- 26 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 3 •HR 2510 IH chases the automobile for purposes other than re- 1 sale. 2 (8) VEHICLE IDENTIFICATION NUMBER.—The 3 term ‘‘vehicle identification number’’ means the 17- 4 character number used by the automobile industry 5 to identify individual automobiles. 6 (9) VOUCHER.—The term ‘‘voucher’’ means an 7 electronic transfer of funds to a dealer based on an 8 eligible transaction under this section. 9 (b) ESTABLISHMENT.—There is established in the 10 National Highway Traffic Safety Administration a vol- 11 untary program, to be known as the ‘‘American Cars, 12 American Jobs Program’’, through which the Secretary, 13 in accordance with this section and the regulations pro- 14 mulgated under subsection (e), shall— 15 (1) authorize the issuance of an electronic 16 voucher, subject to the limitations described in sub- 17 section (d), to offset the purchase price or lease 18 price for a qualifying purchase or qualifying lease, 19 respectively, of a new automobile made in the United 20 States; 21 (2) register dealers for participation in the Pro- 22 gram and require that all registered dealers accept 23 vouchers as provided in this section as partial pay- 24 ment or down payment for the purchase or quali- 25 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 4 •HR 2510 IH fying lease of any new automobile made in the 1 United States offered for sale or lease by that deal- 2 er; 3 (3) in consultation with the Secretary of the 4 Treasury, make electronic payments to dealers for 5 eligible transactions by the dealers described in 6 paragraph (2), in accordance with the regulations 7 promulgated under subsection (e); and 8 (4) in consultation with the Secretary of the 9 Treasury and the Inspector General of the Depart- 10 ment of Transportation, establish and provide for 11 the enforcement of measures to prevent and penalize 12 fraud under the Program. 13 (c) QUALIFICATIONS FOR AND VALUE OF VOUCH- 14 ERS.— 15 (1) VOUCHER FOR PASSENGER VEHICLES.—Ex- 16 cept as provided in paragraph (2), a voucher issued 17 under the Program shall have a value of $3,500 that 18 may be applied to offset the purchase price or lease 19 price for a purchase or qualifying lease, respectively, 20 of a new automobile made in the United States, if 21 the automobile— 22 (A) for the most recent model year, is de- 23 termined by the Secretary to contain content of 24 which not less than 45 percentage (by value) is 25 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 5 •HR 2510 IH of United States/Canadian origin (as those 1 terms are defined in section 32304(a) of title 2 49, United States Code); and 3 (B) is assembled in the United States. 4 (2) VOUCHER FOR PLUG-IN ELECTRIC DRIVE 5 VEHICLES.—A voucher issued under the Program 6 shall have a value of $4,500 that may be applied to 7 offset the purchase price or lease price for a pur- 8 chase or qualifying lease, respectively, of a new auto- 9 mobile made in the United States, if the auto- 10 mobile— 11 (A) for the most recent model year, is de- 12 termined by the Secretary to contain content of 13 which not less than 45 percentage (by value) is 14 of United States/Canadian origin (as those 15 terms are defined in section 32304(a) of title 16 49, United States Code); 17 (B) is assembled in the United States; and 18 (C) is a new qualified plug-in electric drive 19 motor vehicle (as defined in section 30D(d) of 20 the Internal Revenue Code of 1986). 21 (d) PROGRAM LIMITATIONS.— 22 (1) GENERAL PERIOD OF ELIGIBILITY.—A 23 voucher issued under the Program shall be used only 24 in connection with the purchase or qualifying lease 25 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00005 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 6 •HR 2510 IH of a new automobile made in the United States that 1 occurs during the period— 2 (A) beginning on the date that is 75 days 3 after the date of enactment of this Act; and 4 (B) ending on the date that is 2 years 5 after the date described in subparagraph (A). 6 (2) NUMBER OF VOUCHERS PER PERSON AND 7 PER TRADE-IN VEHICLE.—Not more than 1 voucher 8 may be issued under the Program for a single per- 9 son. 10 (3) NO COMBINATION OF VOUCHERS.—Only 1 11 voucher issued under the Program may be applied 12 toward the purchase or qualifying lease of a single 13 new automobile made in the United States. 14 (4) COMBINATION WITH OTHER INCENTIVES 15 PERMITTED.—The availability or use of a Federal, 16 State, or local incentive or a State-issued voucher 17 for the purchase or lease of a new automobile made 18 in the United States shall not limit the value or 19 issuance of a voucher under the Program to any per- 20 son otherwise eligible to receive such a voucher. 21 (5) NO ADDITIONAL FEES.—A dealer partici- 22 pating in the Program may not charge a person pur- 23 chasing or leasing a new automobile made in the 24 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00006 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 7 •HR 2510 IH United States any additional fees associated with the 1 use of a voucher under the Program. 2 (6) NUMBER AND AMOUNT.—The total number 3 and value of vouchers issued under the Program 4 may not exceed the amounts appropriated for that 5 purpose. 6 (e) REGULATIONS.— 7 (1) IN GENERAL.—Notwithstanding section 553 8 of title 5, United States Code, not later than 60 9 days after the date of enactment of this Act, the 10 Secretary shall promulgate final regulations to im- 11 plement the Program. 12 (2) REQUIREMENTS.—The regulations under 13 paragraph (1) shall— 14 (A) provide for a means of registering 15 dealers for participation in the Program; 16 (B) establish procedures for the reimburse- 17 ment of dealers participating in the Program to 18 be made through electronic transfer of funds 19 for the amount of the vouchers as soon as prac- 20 ticable, but not longer than 10 days, after the 21 date of submission of information supporting 22 the eligible transaction, as the Secretary deter- 23 mines to be appropriate; 24 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00007 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 8 •HR 2510 IH (C) require each applicable dealer to use a 1 voucher under the Program in addition to any 2 other rebate or discount advertised by the deal- 3 er or offered by the manufacturer for an appli- 4 cable new automobile made in the United 5 States; and 6 (D) prohibit each applicable dealer from 7 using a voucher under the Program to offset 8 any other rebate or discount described in sub- 9 paragraph (C). 10 (f) ANTI-FRAUD PROVISIONS.— 11 (1) VIOLATION.—It shall be unlawful for any 12 person to violate this section or any regulations pro- 13 mulgated pursuant to subsection (e) (other than by 14 making a clerical error). 15 (2) PENALTIES.— 16 (A) IN GENERAL.—Any person who com- 17 mits a violation described in paragraph (1) shall 18 be liable to the Federal Government for a civil 19 penalty of not more than $15,000 for each vio- 20 lation. 21 (B) AUTHORITY OF THE SECRETARY.— 22 The Secretary may— 23 (i) assess and compromise penalties 24 under subparagraph (A); and 25 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00008 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 9 •HR 2510 IH (ii) require from any person the 1 records and inspections necessary to en- 2 force the Program. 3 (C) DETERMINATION.—In determining the 4 amount of a civil penalty under this paragraph, 5 the severity of the applicable violation and the 6 intent and history of the person committing the 7 violation shall be taken into account. 8 (g) INFORMATION TO CONSUMERS AND DEALERS.— 9 (1) IN GENERAL.—Not later than 60 days after 10 the date of enactment of this Act, and promptly 11 after receiving any update of any relevant informa- 12 tion, the Secretary shall make available on an inter- 13 net website and through other means determined by 14 the Secretary information about the Program, in- 15 cluding— 16 (A) how to participate in the Program, in- 17 cluding how to determine participating dealers; 18 and 19 (B) a comprehensive list, by make and 20 model, of new automobiles made in the United 21 States meeting the requirements of the Pro- 22 gram. 23 (2) PUBLIC AWARENESS CAMPAIGN.—Once the 24 information described in paragraph (1) is available, 25 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00009 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 10 •HR 2510 IH the Secretary shall conduct a public awareness cam- 1 paign to inform consumers about the Program and 2 where to obtain additional information. 3 (h) RECORDKEEPING AND REPORT.— 4 (1) DATABASE.—The Secretary shall maintain 5 a database of the vehicle identification numbers of 6 all new automobiles made in the United States pur- 7 chased or leased under the Program. 8 (2) REPORT ON EFFICACY OF THE PROGRAM.— 9 Not later than 60 days after the end of the period 10 described in subsection (d)(1), the Secretary shall 11 submit to the Committee on Commerce, Science, and 12 Transportation of the Senate and the Committee on 13 Energy and Commerce of the House of Representa- 14 tives a report describing the efficacy of the Program, 15 including— 16 (A) a description of Program results, in- 17 cluding— 18 (i) the total number and amount of 19 vouchers issued for purchase or qualifying 20 lease of new automobiles made in the 21 United States by— 22 (I) manufacturer (including ag- 23 gregate information concerning the 24 make, model, and model year); and 25 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00010 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 11 •HR 2510 IH (II) category of automobile; and 1 (ii) the location of sale or qualifying 2 lease; and 3 (B) an estimate of the overall economic 4 and employment effects of the Program. 5 (i) EXCLUSION OF VOUCHERS FROM INCOME.— 6 (1) FOR PURPOSES OF ALL FEDERAL AND 7 STATE PROGRAMS.—A voucher issued under this sec- 8 tion or any payment made for such a voucher under 9 subsection (b)(3) shall not be regarded as income 10 and shall not be regarded as a resource for the 11 month of receipt of the voucher and the following 12 12 months, for purposes of determining the eligibility of 13 the recipient of the voucher (or a spouse or other 14 family or household members of the recipients) for 15 benefits or assistance, or the amount or extent of 16 benefits or assistance, under any Federal or State 17 program. 18 (2) FOR PURPOSES OF TAXATION.—A voucher 19 issued under this section or any payment made for 20 such a voucher under subsection (b)(3) shall be 21 deemed not to be income of the purchaser of an 22 automobile for purposes of the Internal Revenue 23 Code of 1986. 24 (j) AUTHORIZATION OF APPROPRIATIONS.— 25 VerDate Sep 11 2014 02:43 May 09, 2019 Jkt 089200 PO 00000 Frm 00011 Fmt 6652 Sfmt 6201 E:\BILLS\H2510.IH H2510 pamtmann on DSKBFK8HB2PROD with BILLS 12 •HR 2510 IH (1) IN GENERAL.—There is authorized to be 1 appropriated to the Secretary $3,000,000,000 to 2 carry out the Program, to remain available until ex- 3 pended. 4 (2) ADMINISTRATION.—Of the amounts appro- 5 priated under paragraph (1), not more than 6 $1,000,000 may be made available for the adminis- 7 tration of the Program. 8 SEC. 3. DISALLOWANCE OF DEDUCTION FOR GLOBAL LOW- 9 TAXED INCOME FOR CERTAIN AUTOMOBILE 10 COMPANIES. 11 (a) IN GENERAL.—Section 250 of the Internal Rev- 12 enue Code of 1986 is amended— 13 (1) by redesignating subsection (c) as sub- 14 section (d); and 15 (2) by inserting after subsection (b) the fol- 16 lowing: 17 ‘‘(c) SPECIAL RULE FOR CERTAIN MOTOR VEHICLE 18 MANUFACTURERS.— 19 ‘‘(1) IN GENERAL.—The amount determined 20 under subsection (a)(1)(B) shall be zero for any tax- 21 able yea [Text truncated for display. Full text available on Congress.gov.]