,i  #aafth ,,congress  #ast ,session    
,h4 ,r4 #eafa  ,,in ,,the ,,house ,,of  
,,representatives  ,november #ai1       
#bjai,mr4 ,gomez 7for himself1 ,mr4     
,blumenauer1 ,ms4 ,del,bene1 ,mr4       
,suozzi1 ,ms4 ,moore1 ,mr4 ,panetta1    
,mr4 ,evans1 ,mr4 ,beyer1 and ,ms4      
,snchez7 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
 provide a credit for previously-owned  
qualified plug-in electric drive motor  
vehicles4  #a4 ,short title ,this ,act  
may be cited as the ,affordable ,e,vs   
for ,working ,families ,act of #bjai4   
#b4 ,credit for previously-owned        
qualified plug-in electric drive motor  
vehicles  7a7 ,in general ,subpart ,a of
 part ,,iv of subchapter ,a of chapter  
#a of the ,internal ,revenue ,code of   
#aihf is amended by inserting after     
section #be;,d the following new        
section3  #be;,e4 ,previously-owned     
qualified plug-in electric drive motor  

vehicles  7a7 ,allowance of credit ,in  
the case of a qualified buyer who during
 a taxable year places in service a     
previously-owned qualified plug-in      
electric drive motor vehicle1 there     
shall be allowed as a credit against the
 tax imposed by this chapter for the    
taxable year an amount equal to the sum 
of--  7#a7 #a1bej1 plus  7#b7 in the    
case of a vehicle which draws propulsion
 energy from a battery which exceeds #d 
kilowatt hours of capacity 7determined  
at the time of sale71 the lesser of--   
7,a7 #a1bej1 and  7,b7 the product of   
#bjh4ej and such excess kilowatt hours4 
7b7 ,limitations  7#a7 ,sale price ,the 
credit allowed under subsection 7a7 with
 respect to sale of a vehicle shall not 
exceed #cj percent of the sale price4   
7#b7 ,adjusted gross income ,the amount 
which would 7but for this paragraph7 be 
allowed as a credit under subsection 7a7
 shall be reduced 7but not below zero7  
by #bej for each #a1jjj 7or fraction    
thereof7 by which the taxpayer's        

adjusted gross income exceeds #cj1jjj   
7twice such amount in the case of a     
joint return74  7c7 ,definitions ,for   
purposes of this section-- 7#a7         
,previously-owned qualified plug-in     
electric drive motor vehicle ,the term  
previously-owned qualified plug-in      
electric drive motor vehicle means1 with
 respect to a taxpayer1 a motor         
vehicle--  7,a7 the model year of which 
is at least #b earlier than the calendar
 year in which the taxpayer acquires    
such vehicle1  7,b7 the original use of 
which commences with a person other than
 the taxpayer1  7,c7 which is acquired  
by the taxpayer in a qualified sale1    
7,d7 registered by the taxpayer for     
operation in a ,state or possession of  
the ,united ,states1 and  7,e7 which    
meets the requirements of subparagraphs 
7,c71 7,d71 7,e71 and 7,f7 of section   
#cj;,d7d77#a74  7#b7 ,qualified sale    
,the term qualified sale means a sale of
 a motor vehicle-- 7,a7 by a person who 
holds such vehicle in inventory 7within 

the meaning of section #dga7 for sale or
 lease1  7,b7 for a sale price of less  
than #be1jjj1 and  7,c7 which is the    
first transfer since the date of the    
enactment of this section to a person   
other than the person with whom the     
original use of such vehicle commenced4 
7#c7 ,qualified buyer ,the term         
qualified buyer means1 with respect to a
 sale of a motor vehicle1 a taxpayer--  
7,a7 who is an individual1  7,b7 who    
purchases such vehicle for use and not  
for resale1  7,c7 with respect to whom  
no deduction is allowable with respect  
to another taxpayer under section #aea1 
7,d7 who has not been allowed a credit  
under this section for any sale during  
the #c-year period ending on the date of
 the sale of such vehicle1 and  7,e7 who
 possesses a certificate issued by the  
seller that certifies-- 7i7 that the    
vehicle is a previously-owned qualified 
plug-in electric drive motor vehicle1   
7ii7 the capacity of the battery at time
 of sale1 and  7iii7 such other         

information as the ,secretary may       
require4  7#d7 ,motor vehicle2 capacity 
,the terms motor vehicle and capacity   
have the meaning given such terms in    
paragraphs 7#b7 and 7#d7 of section     
#cj;,d7d71 respectively4  7d7           
,application of certain rules ,for      
purposes of this section1 rules similar 
to the rules of paragraphs 7#a71 7#b71  
7#d71 7#e71 7#f71 and 7#g7 of section   
#cj;,d7f7 shall apply for purposes of   
this section4  7e7 ,certificate         
submission requirement ,the ,secretary  
may require that the issuer of the      
certificate described in subsection     
7c77#c77;,e7 submit such certificate to 
the ,secretary at the time and in the   
manner required by the ,secretary4  7f7 
,termination ,no credit shall be allowed
 under this section with respect to     
sales after ,december #ca1 #bjbd4  4    
7b7 ,clerical amendment ,the table of   
sections for subpart ,a of part ,,iv of 
subchapter ,a of chapter #a of such     
,code is amended by inserting after the 

item relating to section #be;,d the     
following new item3  ,sec4 #be;,e4      
,previously-owned qualified plug-in     
electric drive motor vehicles4  4  7c7  
,effective date ,the amendments made by 
this section shall apply to sales after 
the date of the enactment of this ,act4