,i  #aaf? ,,congress  #a/ ,session  ,h4 
,r4 #eafa  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,novemb] #ai1         
#bjai,mr4 ,gomez 7= himself1 ,mr4       
,blum5au]1 ,ms4 ,del,bene1 ,mr4 ,suozzi1
 ,ms4 ,moore1 ,mr4 ,panetta1 ,mr4       
,evans1 ,mr4 ,bey]1 & ,ms4 ,sn*ez7      
introduc$ ! foll[+ bill2 :i* 0 ref]r$ to
 ! ,committee on ,ways & ,means  ,a     
,,bill  ,to am5d ! ,int]nal ,rev5ue     
,code ( #aihf to provide a cr$it =      
previ\sly-own$ qualifi$ plug-9 electric 
drive motor vehicles4  #a4 ,%ort title  
,?is ,act may be cit$ z ! ,af=dable     
,e,vs = ,work+ ,families ,act ( #bjai4  
#b4 ,cr$it = previ\sly-own$ qualifi$    
plug-9 electric drive motor vehicles    
7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv (     
sub*apt] ,a ( *apt] #a ( ! ,int]nal     
,rev5ue ,code ( #aihf is am5d$ by ins]t+
 aft] section #be;,d ! foll[+ new       
section3  #be;,e4 ,previ\sly-own$       
qualifi$ plug-9 electric drive motor    
vehicles  7a7 ,all[ance ( cr$it ,9 !    
case ( a qualifi$ buy] :o dur+ a taxable

 ye> places 9 s]vice a previ\sly-own$   
qualifi$ plug-9 electric drive motor    
vehicle1 !re %all be all[$ z a cr$it    
aga9/ ! tax impos$ by ?is *apt] = !     
taxable ye> an am\nt equal to ! sum (-- 
7#a7 #a1bej1 plus  7#b7 9 ! case ( a    
vehicle :i* draws propulsion en]gy f a  
batt]y :i* exce$s #d kil[att h\rs (     
capacity 7det]m9$ at ! "t ( sale71 !    
less] (--  7,a7 #a1bej1 &  7,b7 !       
product ( #bjh4ej & su* excess kil[att  
h\rs4  7b7 ,limitations  7#a7 ,sale     
price ,! cr$it all[$ "u subsection 7a7 )
 respect to sale ( a vehicle %all n     
exce$ #cj p]c5t ( ! sale price4  7#b7   
,adju/$ gross income ,! am\nt :i* w\ld  
7b = ?is p>agraph7 be all[$ z a cr$it "u
 subsection 7a7 %all be r$uc$ 7b n bel[ 
z]o7 by #bej = ea* #a1jjj 7or fraction  
!re(7 by :i* ! taxpay]'s adju/$ gross   
income exce$s #cj1jjj 7twice su* am\nt 9
 ! case ( a jo9t return74  7c7          
,def9itions ,= purposes ( ?is section-- 
7#a7 ,previ\sly-own$ qualifi$ plug-9    
electric drive motor vehicle ,! t]m     

previ\sly-own$ qualifi$ plug-9 electric 
drive motor vehicle means1 ) respect to 
a taxpay]1 a motor vehicle--  7,a7 !    
model ye> ( :i* is at lea/ #b e>li] ?an 
! cal5d> ye> 9 :i* ! taxpay] acquires   
su* vehicle1  7,b7 ! orig9al use ( :i*  
comm5ces ) a p]son o!r ?an ! taxpay]1   
7,c7 :i* is acquir$ by ! taxpay] 9 a    
qualifi$ sale1  7,d7 regi/]$ by !       
taxpay] = op]ation 9 a ,/ate or         
possession ( ! ,unit$ ,/ates1 &  7,e7   
:i* meets ! requirem5ts ( subp>agraphs  
7,c71 7,d71 7,e71 & 7,f7 ( section      
#cj;,d7d77#a74  7#b7 ,qualifi$ sale ,!  
t]m qualifi$ sale means a sale ( a motor
 vehicle-- 7,a7 by a p]son :o holds su* 
vehicle 9 inv5tory 7)9 ! mean+ ( section
 #dga7 = sale or lease1  7,b7 = a sale  
price ( less ?an #be1jjj1 &  7,c7 :i* is
 ! fir/ transf] s9ce ! date ( ! enactm5t
 ( ?is section to a p]son o!r ?an !     
p]son ) :om ! orig9al use ( su* vehicle 
comm5c$4  7#c7 ,qualifi$ buy] ,! t]m    
qualifi$ buy] means1 ) respect to a sale
 ( a motor vehicle1 a taxpay]-- 7,a7 :o 

is an individual1  7,b7 :o pur*ases su* 
vehicle = use & n = resale1  7,c7 )     
respect to :om no d$uction is all[able )
 respect to ano!r taxpay] "u section    
#aea1  7,d7 :o has n be5 all[$ a cr$it  
"u ?is section = any sale dur+ ! #c-ye> 
p]iod end+ on ! date ( ! sale ( su*     
vehicle1 &  7,e7 :o possesses a         
c]tificate issu$ by ! sell] t c]tifies--
 7i7 t ! vehicle is a previ\sly-own$    
qualifi$ plug-9 electric drive motor    
vehicle1  7ii7 ! capacity ( ! batt]y at 
"t ( sale1 &  7iii7 su* o!r in=mation z 
! ,secret>y may require4  7#d7 ,motor   
vehicle2 capacity ,! t]ms motor vehicle 
& capacity h ! mean+ giv5 su* t]ms 9    
p>agraphs 7#b7 & 7#d7 ( section         
#cj;,d7d71 respectively4  7d7           
,application ( c]ta9 rules ,= purposes (
 ?is section1 rules simil> to ! rules ( 
p>agraphs 7#a71 7#b71 7#d71 7#e71 7#f71 
& 7#g7 ( section #cj;,d7f7 %all apply = 
purposes ( ?is section4  7e7 ,c]tificate
 submission requirem5t ,! ,secret>y may 
require t ! issu] ( ! c]tificate        

describ$ 9 subsection 7c77#c77;,e7      
submit su* c]tificate to ! ,secret>y at 
! "t & 9 ! mann] requir$ by ! ,secret>y4
  7f7 ,t]m9ation ,no cr$it %all be all[$
 "u ?is section ) respect to sales aft] 
,decemb] #ca1 #bjbd4  4  7b7 ,cl]ical   
am5dm5t ,! table ( sections = subp>t ,a 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( su*
 ,code is am5d$ by ins]t+ aft] ! item   
relat+ to section #be;,d ! foll[+ new   
item3  ,sec4 #be;,e4 ,previ\sly-own$    
qualifi$ plug-9 electric drive motor    
vehicles4  4  7c7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to sales aft] ! date ( ! enactm5t ( ?is 
,act4