,i #aafth ,,congress #ast ,session ,h4 ,r4 #ajbg ,,in ,,the ,,house ,,of ,,representatives ,february #f1 #bjai,mr4 ,smith of ,missouri 7for himself and ,mr4 ,gohmert7 introduced the following bill2 which was referred to the ,committee on ,ways and ,means ,a ,,bill ,to amend the ,internal ,revenue ,code of #aihf to terminate the credit for new qualified plug-in electric drive motor vehicles and to provide for a ,federal highway user fee on alternative fuel vehicles4 #a4 ,short title ,this ,act may be cited as the ,fairness for ,every ,driver ,act4 #b4 ,termination and repeal of credit for new qualified plug-in electric drive motor vehicles 7a7 ,termination ,section #cj;,d of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new subsection3 7h7 ,termination ,notwithstanding any of the preceding provisions of this section1 this section shall not apply to vehicles placed in service after the date that is #cj days after the date of the enactment of this subsection4 4 7b7 ,repeal 7#a7 ,in general ,subpart ,b of part ,,iv of subchapter ,a of chapter #a of the ,internal ,revenue ,code of #aihf is amended by striking section #cj;,d 7and by striking the item relating to such section in the table of sections for such subpart74 7#b7 ,conforming amendments 7,a7 ,section #ch7;b7 of the ,internal ,revenue ,code of #aihf is amended by striking paragraph 7#cj74 7,b7 ,section #ajaf7;a7 of such ,code is amended by striking paragraph 7#cg74 7,c7 ,section #feja7m7 of such ,code is amended by striking #cj;,d7e77#d714 7#c7 ,effective date ,the amendments made by this subsection shall apply to taxable years beginning after the date that is #a year and #cj days after the date of the enactment of this ,act4 #c4 ,federal ,highway user fee on alternative fuel vehicles 7a7 ,imposition of fee 7#a7 ,in general ,subtitle ,d of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new chapter3 #ej;,a ,alternative fuel vehicle highway user fee ,sec4 #ejjj;,d4 ,alternative fuel vehicle highway user fee4 #ejjj;,d4 ,alternative fuel vehicle highway user fee 7a7 ,in general ,there is imposed a user fee on any alternative fuel vehicle used in the ,united ,states during the taxable year4 7b7 ,rate of fee 7#a7 ,in general ,the fee imposed under subsection 7a7 with respect to any alternative fuel vehicle shall be the product of-- 7,a7 the average gallons of fuel consumption per vehicle for motor vehicles in the same category as such alternative fuel vehicle1 multiplied by 7,b7 7i7 in the case of an alternative fuel vehicle in a category of vehicles which are ordinarily powered by gasoline1 the rate of tax under section #djha7;a77#b77;,a77i7 in effect for the first day of the calendar year1 and 7ii7 in the case of an alternative fuel vehicle in a category of vehicles which are ordinarily powered by diesel fuel1 the rate of tax under section #djha7;a77#b77;,a77iii7 in effect for the first day of the calendar year4 7#b7 ,categories of vehicles 7,a7 ,in general ,for purposes of this subsection1 the ,secretary1 in consultation with the ,secretary of ,transportation1 shall-- 7i7 establish categories of similar motor vehicles for purposes of administering this section1 and 7ii7 assign all motor vehicles that are commonly sold in the ,united ,states to one of the categories established under clause 7i74 7,b7 ,criteria ,in establishing the categories under subparagraph 7,a77i7 and assigning motor vehicles to such categories under subparagraph 7,a77ii71 the ,secretary shall consider-- 7i7 gross vehicle weight rating1 7ii7 the number of wheels of the vehicle1 7iii7 the common use of the vehicle1 7iv7 whether comparable vehicles are ordinarily powered by gasoline or diesel fuel1 and 7v7 such other factors as the ,secretary1 in consultation with the ,secretary of ,transportation1 deems relevant4 7#c7 ,average gallons of fuel consumption ,for purposes of this subsection1 the average gallons of fuel consumption for each category of motor vehicles-- 7,a7 shall be determined by the ,secretary1 in consultation with the ,secretary of ,transportation1 taking into account only the motor vehicles in such category that are not alternative fuel vehicles1 and 7,b7 shall be updated annually4 7c7 ,definitions ,for purposes of this section-- 7#a7 ,alternative fuel vehicle 7,a7 ,in general ,the term alternative fuel vehicle means any plug-in electric vehicle1 any fuel cell electric vehicle1 or any other alternative fuel vehicle4 7,b7 ,plug-in electric vehicle ,the term plug-in electric vehicle means a motor vehicle which is propelled to a significant extent by an electric motor which draws electricity from a battery which-- 7i7 has a capacity of not less than #d kilowatt hours1 and 7ii7 is capable of being recharged from an external source of electricity4 7,c7 ,fuel cell electric vehicle ,the term fuel cell electric vehicle means a motor vehicle which is propelled to a significant extent by an electric motor which draws electricity from hydrogen converted to electricity by a fuel cell4 7,d7 ,other alternative fuel vehicle ,the term other alternative fuel vehicle means a motor vehicle 7other than a plug-in electric vehicle or a fuel cell electric vehicle7 which is propelled to a significant extent by an electric motor which draws power from any source that is not subject to tax under section #djda or #djha 7determined without regard to any exemption for a specific use74 7#b7 ,motor vehicle ,the term motor vehicle means any vehicle which is manufactured primarily for use on public streets1 roads1 and highways 7not including a vehicle operated exclusively on a rail or rails74 7d7 ,liability ,the fee imposed under this section shall be paid by the person who owns the alternative fuel vehicle4 7e7 ,administration and procedure 7#a7 ,in general ,the fee imposed under this section shall be paid upon notice and demand by the ,secretary1 and shall be assessed and collected in the same manner as taxes4 ,except as otherwise provided1 any reference in this title to tax imposed by this title shall be deemed also to refer to the fee provided by this section4 7#b7 ,time at which fee collected ,any fee due under this section shall be included with a taxpayer's return under chapter #a for the taxable year4 4 7#b7 ,clerical amendment ,the table of chapters for subtitle ,d of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new item3 ,chapter #ej;,a--,alternative fuel vehicle highway user fee 4 7b7 ,transfers of fees to highway trust fund ,section #iejc7;b77#a7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by inserting and fees after the taxes2 and 7#b7 by striking and at the end of subparagraph 7,d71 by striking the period at the end of subparagraph 7,e7 and inserting 1 and1 and by inserting after subparagraph 7,e7 the following new subparagraph3 7,f7 section #ejjj;,d 7relating to alternative fuel vehicle highway user fee74 4 7c7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of the enactment of this section4