119-hr1367

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1367 Introduced in House

    (IH) ]

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119th CONGRESS
 1st Session
 H. R. 1367

To amend the Internal Revenue Code of 1986 to repeal the credit for new 
 clean vehicles, and for other purposes.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 February 14, 2025

 Mr. Arrington (for himself, Mr. Estes, Ms. Van Duyne, Mr. Ellzey, Mr. 
 Smith of Nebraska, Mr. Feenstra, Mr. Weber of Texas, Mr. Yakym, Mr. 
 Moran, Mr. Palmer, Ms. Tenney, and Ms. Fedorchak) 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 repeal the credit for new 
 clean vehicles, and for other purposes.

 Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

 This Act may be cited as the ``Eliminate Lavish Incentives To 
Electric Vehicles Act'' or the ``ELITE Vehicles Act''.

SEC. 2. REPEAL OF CLEAN VEHICLE CREDIT.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by striking 

section 30D 
(and by striking the item relating to such section in the table of 
sections for such subpart).

    (b) Conforming Amendments.--

    (1) Section 30B
            (d) (3) of the Internal Revenue Code of 1986 
 is amended by striking subparagraph
            (D) .

    (2) Section 38

    (b) of such Code is amended by striking 
 paragraph

    (30) .

    (3) Section 179D
            (d) of such Code is amended--
        (A) in paragraph

    (3)
        (B)
            (ii) , by striking ``(as 
 defined in 

section 30D

    (g)

    (9) )'', and
        (B) by adding at the end the following new 
 paragraph:
 ``

    (6) Indian tribal government.--For purposes of this 
 subsection, the term `Indian tribal government' means the 
 recognized governing body of any Indian or Alaska Native tribe, 
 band, nation, pueblo, village, community, component band, or 
 component reservation, individually identified (including 
 parenthetically) in the list published most recently as of the 
 date of enactment of this paragraph pursuant to 

section 104 of 
 the Federally Recognized Indian Tribe List Act of 1994 (25 
 U.S.C. 5131).''.

    (4) Section 1016

    (a) of such Code is amended--
        (A) in paragraph

    (36) , by adding ``and'' at the 
 end,
        (B) by striking paragraph

    (37) , and
            (C) by redesignating paragraph

    (38) as paragraph

    (37) .

    (5) Section 6213

    (g)

    (2) of such Code is amended by striking 
 subparagraph
        (T) .

    (6) Section 6417
            (d) (1)
        (A)
            (iv) of such Code is amended by 
 striking ``

section 30D

    (g)

    (9) '' and inserting ``

section 179D
            (d) (6) ''.

    (7) Section 6501
            (m) of such Code is amended by striking 
 ``30D

    (f)

    (6) ,''.

    (8) Section 166

    (b)

    (5)
        (A)
            (ii) of title 23, United States 
 Code, is amended by inserting ``, as in effect on the date of 
 the enactment of the ELITE Vehicles Act'' after ``

section 30D
            (d) (1) of the Internal Revenue Code of 1986''.
            (c) Effective Date.--The amendments made by this section shall 
apply to vehicles purchased, or for which a written binding contract to 
purchase has been entered into, after the date which is 30 days after 
the date of enactment of this Act.

SEC. 3. REPEAL OF CREDIT FOR PREVIOUSLY-OWNED CLEAN VEHICLES.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by striking 

section 25E 
(and by striking the item relating to such section in the table of 
sections for such subpart).

    (b) Conforming Amendment.--

Section 6213

    (g)

    (2) of the Internal 
Revenue Code of 1986 is amended by striking subparagraph
        (U) .
            (c) Effective Date.--The amendments made by this section shall 
apply to vehicles purchased, or for which a written binding contract to 
purchase has been entered into, after the date which is 30 days after 
the date of enactment of this Act.

SEC. 4. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL CLEAN VEHICLES.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by striking 

section 45W 
(and by striking the item relating to such section in the table of 
sections for such subpart).

    (b) Conforming Amendments.--

    (1) Section 38

    (b) of the Internal Revenue Code of 1986, as 
 amended by sections 13502, 13701, and 13704 of Public Law 117-
 169, is amended--
        (A) by striking paragraph

    (37) , and
        (B) by redesignating paragraphs

    (38) through

    (41) as paragraphs

    (37) through

    (40) , respectively.

    (2) Section 6213

    (g)

    (2) of such Code is amended--
        (A) by adding ``and'' at the end of subparagraph
        (R) ,
        (B) by striking the comma at the end of 
 subparagraph
        (S) and inserting a period, and
            (C) by striking subparagraph
            (V) .
            (c) Effective Date.--The amendments made by this section shall 
apply to vehicles purchased, or for which a written binding contract to 
purchase has been entered into, after the date which is 30 days after 
the date of enactment of this Act.

SEC. 5. EXCLUSION OF ELECTRIC VEHICLE RECHARGING PROPERTY FROM 
 ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT.

    (a) In General.--

Section 30C of the Internal Revenue Code of 1986 
is amended--

    (1) in subsection
            (c) --
        (A) in paragraph

    (1)
        (B) , by striking clause
            (iii) , 
 and
        (B) by striking paragraph

    (2) and inserting the 
 following:
 ``

    (2) Exclusion of electric vehicle recharging property.--
 The term `qualified alternative fuel vehicle refueling 
 property' shall not include any property for the recharging of 
 motor vehicles propelled by electricity.'', and

    (2) by striking subsection

    (f) .

    (b) Effective Date.--The amendments made by this section shall 
apply to property purchased, or for which a written binding contract to 
purchase has been entered into, after the date which is 30 days after 
the date of enactment of this Act.
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