119-hr312

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[H.R. 312 Introduced in House

    (IH) ]

<DOC>

119th CONGRESS
 1st Session
 H. R. 312

 To amend the Internal Revenue Code of 1986 to repeal certain credits 
 relating to alternative fuel vehicles.

_______________________________________________________________________

 IN THE HOUSE OF REPRESENTATIVES

 January 9, 2025

 Mr. Perry (for himself, Mr. Ogles, and Mr. Crane) 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 certain credits 
 relating to alternative fuel vehicles.

 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 ``Restoring Vehicle Market Freedom Act 
of 2025''.

SEC. 2. AMENDMENT OF 1986 CODE.

 Except as otherwise expressly provided, whenever in this Act an 
amendment or repeal is expressed in terms of an amendment to, or repeal 
of, a section or other provision, the reference shall be considered to 
be made to a section or other provision of the Internal Revenue Code of 
1986.

SEC. 3. REPEAL OF PREVIOUSLY OWNED CLEAN VEHICLE CREDIT.

    (a) In General.--Subpart A of part IV of subchapter A of chapter 1 
of subtitle A is amended by repealing 

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

    (b) Conforming Amendments.--

Section 6213

    (g)

    (2) is amended in 
subparagraph
        (T) by adding ``and'' after the comma at the end and by 
striking subparagraph
        (U) .
            (c) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 is amended by striking the item 
relating to 

section 25E.
            (d) Effective Date.--The amendments made by this section shall 
apply to vehicles acquired after the date of the enactment of this 
section.

SEC. 4. REPEAL OF ALTERNATIVE MOTOR VEHICLE CREDIT.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of subtitle A is amended by repealing 

section 30B (and the table of 
sections for such subpart is amended by striking the item relating to 
such section).

    (b) Conforming Amendment.--

    (1) Section 38

    (b) is amended by striking paragraph

    (24) .

    (2) Section 1016

    (a) is amended by striking paragraph

    (35) .

    (3) Section 6501
            (m) is amended by striking ``30B

    (h)

    (9) ,''.
            (c) Effective Date.--The amendments made by this section shall 
apply to property purchased after the date of the enactment of this 
section.

SEC. 5. REPEAL OF ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of subtitle A is amended by repealing 

section 30C (and the table of 
sections for such subpart is amended by striking the item relating to 
such section).

    (b) Conforming Amendments.--

    (1) Section 38

    (b) is further amended by striking paragraph

    (25) .

    (2) Section 1016

    (a) is further amended by striking 
 paragraph

    (36) .

    (3) Section 55
            (c) (3) is amended by striking ``sections 
 30
            (d) (2) and'' and inserting ``section''.

    (4) Section 6501
            (m) is further amended by striking 
 ``30C

    (e)

    (4) ,''.
            (c) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this section.

SEC. 6. REPEAL OF NEW QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR VEHICLE 
 CREDIT.

    (a) In General.--Subpart B of part IV of subchapter A of chapter 1 
of subtitle A is amended by repealing 

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

    (b) Conforming Amendments.--

    (1) Section 38

    (b) is further amended by striking paragraph

    (30) .

    (2) Section 166

    (b)

    (5)
        (A)
            (ii) is amended by inserting ``(as 
 in effect on the date before the date of the enactment of the 
 Restoring Vehicle Market Freedom Act of 2025)'' after ``

section 30D
            (d) (1) ''.

    (3) Section 179D
            (d) (3)
        (B)
            (ii) is amended by inserting ``, 
 as in effect on the date before the date of the enactment of 
 the Restoring Vehicle Market Freedom Act of 2025'' after 
 ``

section 30D

    (g)

    (9) ''.

    (4) Section 1016

    (a) is further amended in paragraph

    (34) by 
 adding ``and'' at the end after the comma and by striking 
 paragraph

    (37) .

    (5) Section 6213

    (g)

    (2) is further amended by adding ``and'' 
 at the end after the comma in subparagraph
        (S) and by striking 
 subparagraph
        (T) .

    (6) Section 6417
            (d) (1)
        (A)
            (iv) is amended by inserting ``, 
 as in effect on the date before the date of the enactment of 
 the Restoring Vehicle Market Freedom Act of 2025'' after 
 ``

section 30D

    (g)

    (9) ''.

    (7) Section 6501
            (m) is further amended by striking 
 ``30D

    (e)

    (4) ,''.

    (8) Section 13401 of Public Law 117-169 is amended by 
 striking subsection

    (j) .
            (c) Effective Date.--The amendments made by this section shall 
apply to vehicles acquired after the date of the enactment of this 
section.

SEC. 7. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL CLEAN VEHICLES.

    (a) In General.--Subpart D of part IV of subchapter A of chapter 1 
of subtitle A is amended by repealing 

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

    (b) Conforming Amendments.--

    (1) Section 38

    (b) is further amended by striking paragraph

    (37) .

    (2) Section 6213

    (g)

    (2) is further amended by adding ``and'' 
 at the end after the comma in subparagraph
        (R) , by striking ``, 
 and'' at the end and inserting a period in subparagraph
        (S) (as 
 amended by 

section 6

    (b)

    (5) ), and by striking subparagraph
            (V) .
            (c) Effective Date.--The amendments made by this section shall 
apply to vehicles acquired after the date of the enactment of this 
section.
 <all>