,,ii #aaf? ,,congress #a/ ,session ,s4 #cdc ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,febru>y #f1 #bjai,mr4 ,b>rasso 7= himself1 ,mr4 ,rob]ts1 & ,mr4 ,enzi7 introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to am5d ! ,int]nal ,rev5ue ,code ( #aihf to t]m9ate ! cr$it = new qualifi$ plug-9 electric drive motor vehicles & to provide = a ,f$]al highway us] fee on alt]native fuel vehicles4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,fairness = ,e ,driv] ,act4 #b4 ,t]m9ation & repeal ( cr$it = new qualifi$ plug-9 electric drive motor vehicles 7a7 ,t]m9ation ,section #cj;,d ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new subsection3 7h7 ,t]m9ation ,not)/&+ any ( ! prec$+ provisions ( ?is section1 ?is section %all n apply to vehicles plac$ 9 s]vice aft] ! date t is #cj days aft] ! date ( ! enactm5t ( ?is subsection4 4 7b7 ,repeal 7#a7 ,9 g5]al ,subp>t ,b ( "p ,,iv ( sub*apt] ,a ( *apt] #a ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ section #cj;,d 7& by /rik+ ! item relat+ to su* section 9 ! table ( sections = su* subp>t74 7#b7 ,con=m+ am5dm5ts 7,a7 ,section #ch7;b7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by /rik+ p>agraph 7#cj74 7,b7 ,section #ajaf7;a7 ( su* ,code is am5d$ by /rik+ p>agraph 7#cg74 7,c7 ,section #feja7m7 ( su* ,code is am5d$ by /rik+ #cj;,d7e77#d714 7#c7 ,effective date ,! am5dm5ts made by ?is subsection %all apply to taxable ye>s beg9n+ aft] ! date t is #a ye> & #cj days aft] ! date ( ! enactm5t ( ?is ,act4 #c4 ,f$]al ,highway us] fee on alt]native fuel vehicles 7a7 ,imposition ( fee 7#a7 ,9 g5]al ,subtitle ,d ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new *apt]3 #ej;,a ,alt]native fuel vehicle highway us] fee ,sec4 #ejjj;,d4 ,alt]native fuel vehicle highway us] fee4 #ejjj;,d4 ,alt]native fuel vehicle highway us] fee 7a7 ,9 g5]al ,!re is impos$ a us] fee on any alt]native fuel vehicle us$ 9 ! ,unit$ ,/ates dur+ ! taxable ye>4 7b7 ,rate ( fee 7#a7 ,9 g5]al ,! fee impos$ "u subsection 7a7 ) respect to any alt]native fuel vehicle %all be ! product (-- 7,a7 ! av]age gallons ( fuel consumption p] vehicle = motor vehicles 9 ! same category z su* alt]native fuel vehicle1 multipli$ by 7,b7 7i7 9 ! case ( an alt]native fuel vehicle 9 a category ( vehicles :i* are ord9>ily p[]$ by gasol9e1 ! rate ( tax "u section #djha7;a77#b77;,a77i7 9 effect = ! fir/ day ( ! cal5d> ye>1 & 7ii7 9 ! case ( an alt]native fuel vehicle 9 a category ( vehicles :i* are ord9>ily p[]$ by diesel fuel1 ! rate ( tax "u section #djha7;a77#b77;,a77iii7 9 effect = ! fir/ day ( ! cal5d> ye>4 7#b7 ,categories ( vehicles 7,a7 ,9 g5]al ,= purposes ( ?is subsection1 ! ,secret>y1 9 consultation ) ! ,secret>y ( ,transportation1 %all-- 7i7 e/abli% categories ( simil> motor vehicles = purposes ( adm9i/]+ ?is section1 & 7ii7 assign all motor vehicles t are commonly sold 9 ! ,unit$ ,/ates to "o ( ! categories e/abli%$ "u clause 7i74 7,b7 ,crit]ia ,9 e/abli%+ ! categories "u subp>agraph 7,a77i7 & assign+ motor vehicles to su* categories "u subp>agraph 7,a77ii71 ! ,secret>y %all consid]-- 7i7 gross vehicle weight rat+1 7ii7 ! numb] ( :eels ( ! vehicle1 7iii7 ! common use ( ! vehicle1 7iv7 :e!r comp>able vehicles are ord9>ily p[]$ by gasol9e or diesel fuel1 & 7v7 su* o!r factors z ! ,secret>y1 9 consultation ) ! ,secret>y ( ,transportation1 deems relevant4 7#c7 ,av]age gallons ( fuel consumption ,= purposes ( ?is subsection1 ! av]age gallons ( fuel consumption = ea* category ( motor vehicles-- 7,a7 %all be det]m9$ by ! ,secret>y1 9 consultation ) ! ,secret>y ( ,transportation1 tak+ into acc\nt only ! motor vehicles 9 su* category t are n alt]native fuel vehicles1 & 7,b7 %all be updat$ annually4 7c7 ,def9itions ,= purposes ( ?is section-- 7#a7 ,alt]native fuel vehicle 7,a7 ,9 g5]al ,! t]m alt]native fuel vehicle means any plug-9 electric vehicle1 any fuel cell electric vehicle1 or any o!r alt]native fuel vehicle4 7,b7 ,plug-9 electric vehicle ,! t]m plug-9 electric vehicle means a motor vehicle :i* is propell$ to a significant ext5t by an electric motor :i* draws electricity f a batt]y :i*-- 7i7 has a capacity ( n less ?an #d kil[att h\rs1 & 7ii7 is capable ( be+ re*>g$ f an ext]nal s\rce ( electricity4 7,c7 ,fuel cell electric vehicle ,! t]m fuel cell electric vehicle means a motor vehicle :i* is propell$ to a significant ext5t by an electric motor :i* draws electricity f hydrog5 conv]t$ to electricity by a fuel cell4 7,d7 ,o!r alt]native fuel vehicle ,! t]m o!r alt]native fuel vehicle means a motor vehicle 7o!r ?an a plug-9 electric vehicle or a fuel cell electric vehicle7 :i* is propell$ to a significant ext5t by an electric motor :i* draws p[] f any s\rce t is n subject to tax "u section #djda or #djha 7det]m9$ )\t reg>d to any exemption = a specific use74 7#b7 ,motor vehicle ,! t]m motor vehicle means any vehicle :i* is manufactur$ prim>ily = use on public /reets1 roads1 & highways 7n includ+ a vehicle op]at$ exclusively on a rail or rails74 7d7 ,liability ,! fee impos$ "u ?is section %all be paid by ! p]son :o owns ! alt]native fuel vehicle4 7e7 ,adm9i/ration & proc$ure 7#a7 ,9 g5]al ,! fee impos$ "u ?is section %all be paid ^u notice & dem& by ! ,secret>y1 & %all be assess$ & collect$ 9 ! same mann] z taxes4 ,except z o!rwise provid$1 any ref]5ce 9 ?is title to tax impos$ by ?is title %all be deem$ also to ref] to ! fee provid$ by ?is section4 7#b7 ,"t at :i* fee collect$ ,any fee due "u ?is section %all be includ$ ) a taxpay]'s return "u *apt] #a = ! taxable ye>4 4 7#b7 ,cl]ical am5dm5t ,! table ( *apt]s = subtitle ,d ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$ by add+ at ! end ! foll[+ new item3 ,*apt] #ej;,a--,alt]native fuel vehicle highway us] fee 4 7b7 ,transf]s ( fees to highway tru/ fund ,section #iejc7;b77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf is am5d$-- 7#a7 by ins]t+ & fees aft] ! taxes1 & 7#b7 by /rik+ & at ! end ( subp>agraph 7,d71 by /rik+ ! p]iod at ! end ( subp>agraph 7,e7 & ins]t+ 1 &1 & by ins]t+ aft] subp>agraph 7,e7 ! foll[+ new subp>agraph3 7,f7 section #ejjj;,d 7relat+ to alt]native fuel vehicle highway us] fee74 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to taxable ye>s beg9n+ aft] ! date ( ! enactm5t ( ?is section4