EV CHARGE Act of 2019

I 116TH CONGRESS 1ST SESSION H. R. 5164 To amend the Internal Revenue Code of 1986 to modify the alternative fuel refueling property credit. IN THE HOUSE OF REPRESENTATIVES NOVEMBER 19, 2019 Mr. DOGGETT (for himself and Ms. DELBENE) 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 the alternative fuel refueling property 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 ‘‘Electric Vehicle Charg- 4 ing Helps Access to Renewable Green Energy Act of 5 2019’’ or the ‘‘EV CHARGE Act of 2019’’. 6 VerDate Sep 11 2014 21:05 Nov 27, 2019 Jkt 099200 PO 00000 Frm 00001 Fmt 6652 Sfmt 6201 E:\BILLS\H5164.IH H5164 kjohnson on DSK79L0C42 with BILLS 2 •HR 5164 IH SEC. 2. ALTERNATIVE FUEL REFUELING PROPERTY CRED- 1 IT. 2 (a) IN GENERAL.—Section 30C(g) of the Internal 3 Revenue Code of 1986 is amended by striking ‘‘December 4 31, 2017’’ and inserting ‘‘December 31, 2024’’. 5 (b) ADDITIONAL CREDIT FOR CERTAIN ELECTRIC 6 CHARGING PROPERTY.— 7 (1) IN GENERAL.—Section 30C(a) of such Code 8 is amended— 9 (A) by striking ‘‘equal to 30 percent’’ and 10 inserting the following: ‘‘equal to the sum of— 11 ‘‘(1) 30 percent’’.; 12 (B) by striking the period at the end and 13 inserting ‘‘, plus’’; and 14 (C) by adding at the end the following new 15 paragraph: 16 ‘‘(2) 20 percent of so much of such cost as ex- 17 ceeds the limitation under subsection (b)(1) that 18 does not exceed the amount of cost attributable to 19 qualified alternative vehicle refueling property (de- 20 termined without regard to paragraphs (1), (2)(A), 21 and (2)(B) of subsection (c)) which— 22 ‘‘(A) is intended for general public use and 23 recharges motor vehicle batteries with no asso- 24 ciated fee or payment arrangement, 25 VerDate Sep 11 2014 21:05 Nov 27, 2019 Jkt 099200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\H5164.IH H5164 kjohnson on DSK79L0C42 with BILLS 3 •HR 5164 IH ‘‘(B) is intended for general public use and 1 accepts payment via a credit card reader, or 2 ‘‘(C) is intended for use exclusively by 3 fleets of commercial or governmental vehicles.’’. 4 (2) CONFORMING AMENDMENT.—Section 5 30C(b) of such Code is amended— 6 (A) by striking ‘‘The credit allowed under 7 subsection (a)’’ and inserting ‘‘The amount of 8 cost taken into account under subsection 9 (a)(1)’’; 10 (B) by striking ‘‘$30,000’’ and inserting 11 ‘‘$100,000’’; and 12 (C) by striking ‘‘$1,000’’ and inserting 13 ‘‘$3333.33’’. 14 (c) EFFECTIVE DATE.— 15 (1) EXTENSION.—The amendment made by 16 subsection (a) shall apply to property placed in serv- 17 ice after December 31, 2017. 18 (2) LIMITATION FOR ELECTRIC CHARGING 19 BUSINESS PROPERTY.—The amendments made by 20 subsection (b) shall apply to property placed in serv- 21 ice after December 31, 2019. 22 Æ VerDate Sep 11 2014 21:05 Nov 27, 2019 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6301 E:\BILLS\H5164.IH H5164 kjohnson on DSK79L0C42 with BILLS