119-s1229

[Congressional Bills 119th Congress]
[From the U.S. Government Publishing Office]
[S. 1229 Introduced in Senate

    (IS) ]

<DOC>

119th CONGRESS
 1st Session
 S. 1229

To amend the Internal Revenue Code of 1986 to repeal the clean vehicle 
 credit.

_______________________________________________________________________

 IN THE SENATE OF THE UNITED STATES

 April 1 (legislative day, March 31), 2025

 Mr. Paul introduced the following bill; which was read twice and 
 referred to the Committee on Finance

_______________________________________________________________________

 A BILL

To amend the Internal Revenue Code of 1986 to repeal the clean vehicle 
 credit.

 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 ``End Taxpayer Subsidies for Electric 
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) (3)
        (B)
            (ii) of such Code is amended by 
 inserting ``, as in effect on the day before the date of the 
 enactment of the End Taxpayer Subsidies for Electric Vehicles 
 Act'' after ``

section 30D

    (g)

    (9) ''.

    (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 
 inserting ``, as in effect on the day before the date of the 
 enactment of the End Taxpayer Subsidies for Electric Vehicles 
 Act'' after ``

section 30D

    (g)

    (9) ''.

    (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 day 
 before the date of the enactment of the End Taxpayer Subsidies 
 for Electric 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 placed in service during any calendar year beginning 
after the date of enactment of this Act.
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