,,ii  #aadth ,,congress  #b;d ,session  
,s4 #cdej  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,september #bh1
 #bjaf ,mr4 ,brown introduced the       
following bill2 which was read twice and
 referred to the ,committee on ,finance 
,a ,,bill  ,to amend the ,internal      
,revenue ,code of #aihf to include      
electric charging of certain vehicles as
 a qualified transportation fringe      
benefit excluded from gross income4  #a4
 ,certain electric vehicle charging     
treated as a qualified transportation   
fringe  7a7 ,in general ,section        
#acb7;f77#a7 of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new subparagraph3 
7,e7 ,charging of a qualified electric  
vehicle provided on or near the business
 premises of the employer4  4  7b7      
,limitation  7#a7 ,in general ,section  
#acb7;f77#b7 of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new subparagraph3 
7,d7 #age per month in the case of any  

benefit described in paragraph          
7#a77;,e74  4  7#b7 ,application of     
inflation adjustment ,paragraph 7#f7 of 
section #acb7;f7 of such ,code is       
amended by striking subparagraphs 7,a7  
and 7,b7 of paragraph 7#b7 and inserting
 subparagraphs 7,a71 7,b71 and 7,d7 of  
paragraph 7#b74  7c7 ,qualified electric
 vehicle ,section #acb7;f77#e7 is       
amended by adding at the end the        
following new subparagraph3  7,g7       
,qualified electric vehicle ,for        
purposes of paragraph 7#a77;,e7--  7i7  
,in general ,the term qualified electric
 vehicle means any motor vehicle which--
 7,i7 is treated as a motor vehicle for 
purposes of title ,,ii of the ,clean    
,air ,act1  7,,ii7 has a gross vehicle  
weight rating of less than #ad1jjj      
pounds1 and  7,,iii7 is propelled to a  
significant extent by an electric motor 
which draws electricity from a battery  
which has a capacity of not less than #d
 kilowatt hours and is capable of being 
recharged from an external source of    

electricity4  7ii7 #b- or #c-wheeled    
vehicles ,such term includes any vehicle
 which-- 7,i7 has #b or #c wheels1      
7,,ii7 meets the requirements of        
subclauses 7,i71 7,,ii71 and 7,,iii7 of 
clause 7i7 7determined by substituting  
#b4e kilowatt hours for #d kilowatt     
hours in clause 7i77,,iii771  7,,iii7 is
 manufactured primarily for use on      
public streets1 roads1 and highways1 and
  7,,iv7 is capable of achieving a speed
 of #de miles per hour or greater4      
7iii7 ,other terms ,any term used in    
this subparagraph which is also used in 
section #cj;,d shall have the meaning   
given such term in section #cj;,d4  4   
7d7 ,effective date ,the amendments made
 by this section shall apply to taxable 
years beginning after ,december #ca1    
#bjaf4