,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #djaf  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,june #ag1 #bjba,mr4  
,smuck] introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to impose a tax on ! use 
( c]ta9 electric highway vehicles to    
fund ! ,highway ,tru/ ,fund4  #a4 ,%ort 
title ,?is ,act may be cit$ z ! ,us+    
,su/a9able ,en]gy ,res\rces to ,fund    
,equitable e-,transportation ,act or z !
 ,,us] ,,fee ,act4  #b4 ,tax on use (   
c]ta9 electric highway vehicles to fund 
! ,highway ,tru/ ,fund  7a7 ,imposition 
( tax ,*apt] #a ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by ins]t+ aft]   
sub*apt] ,v ! foll[+ new sub*apt]3  ,w  
,use ( c]ta9 electric highway vehicles  
#adjj,w-#a4 ,use ( c]ta9 electric       
highway vehicles  7a7 ,9 g5]al ,9 ! case
 ( any p]son :o uses any specifi$       
electric highway vehicle dur+ ! taxable 
ye>1 ! tax impos$ by ?is *apt] %all be  
increas$ ) respect to ea* su* vehicle by

 ! product (-- 7#a7 ! applicable rate ( 
tax1 multipli$ by  7#b7 ! applicable    
mileage4  7b7 ,applicable rate ( tax ,= 
purposes ( ?is section1 ! t]m applicable
 rate ( tax means-- 7#a7 9 ! case ( any 
plug-9 hybrid vehicle1 #a c5t1 &  7#b7 9
 ! date ( any o!r specifi$ electric     
highway vehicle1 #b c5ts4  7c7          
,applicable mileage ,= purposes ( ?is   
section-- 7#a7 ,9 g5]al ,except z       
provid$ 9 p>agraph 7#b71 ! t]m          
applicable mileage means1 ) respect to  
any taxable ye> beg9n+ 9 any cal5d> ye>1
 ! av]age numb] ( miles driv5 by highway
 vehicles 9 ! ,unit$ ,/ates dur+ !      
second prec$+ cal5d> ye>1 z e/imat$ by !
 ,secret>y aft] consultation ) !        
,secret>y ( ,transportation4  7#b7      
,election to use actual mileage ,9 !    
case ( a taxpay] :i* elects !           
application ( ?is p>agraph ) respect to 
any vehicle = any taxable ye>1 !        
applicable mileage ) respect to su*     
vehicle %all be ! numb] ( miles driv5 by
 su* vehicle dur+ su* taxable ye> if !  

taxpay] provides or ma9ta9s su*         
docum5tation z ! ,secret>y may require4 
7d7 ,electric vehicle def9itions ,=     
purposes ( ?is section-- 7#a7 ,specifi$ 
electric highway vehicle ,! t]m specifi$
 electric highway vehicle means any     
highway motor vehicle 7z def9$ 9 section
 #ddhb7;a77 :i* is propell$ to a        
significant ext5t by an electric motor  
:i* draws electricity f a batt]y :i*--  
7,a7 has a capacity ( n less ?an #d     
kil[att h\rs1 &  7,b7 is capable ( be+  
re*>g$ f an ext]nal s\rce ( electricity4
  7#b7 ,plug-9 hybrid vehicle ,! t]m    
plug-9 hybrid vehicle means any specifi$
 electric highway vehicle :i* includes  
an int]nal combu/ion eng9e :i* is       
capable ( re*>g+ ! batt]y describ$ 9    
p>agraph 7#a74  7e7 ,rules relat$ to use
  7#a7 ,own]%ip treat$ z use ,except z  
o!rwise provid$ by ! ,secret>y1 !       
regi/]$ own] ( any specifi$ electric    
highway vehicle %all be treat$ =        
purposes ( ?is section z ! us] ( su*    
vehicle4  7#b7 ,proration ,9 ! case (   

any p]son :o demon/rates to ! ,secret>y 
9 su* mann] z ! ,secret>y may provide t 
su* p]son 0 n ! regi/]$ own] ( su*      
vehicle = any portion ( ! taxable ye>1 !
 tax det]m9$ "u subsection 7a7 %all be> 
! same ratio to su* tax 7det]m9$ )\t    
reg>d to ?is p>agraph7 z-- 7,a7 !       
portion ( su* taxable ye> = :i* su*     
p]son 0 ! regi/]$ own] ( su* vehicle1   
be>s to  7,b7 ! entire taxable ye>4  7f7
 ,inflation adju/m5t  7#a7 ,9 g5]al ,9 !
 case ( any taxable ye> beg9n+ aft]     
,decemb] #ca1 #bjbb1 ! #a c5t am\nt 9   
subsection 7b77#a7 & ! #b c5ts am\nt 9  
subsection 7b77#b7 %all ea* be increas$ 
by an am\nt equal to-- 7,a7 su* doll>   
am\nt1 multipli$ by  7,b7 ! co/-(-liv+  
adju/m5t det]m9$ "u section #a7;f77#c7 =
 ! cal5d> ye> 9 :i* ! taxable ye> beg9s1
 det]m9$ by sub/itut+ #bjba = #bjaf 9   
subp>agraph 7,a77ii7 !re(4  7#b7 ,r\nd+ 
,any increase det]m9$ "u p>agraph 7#a7  
%all be r\nd$ to ! ne>e/ multiple ( #j4a
 c5ts4  7g7 ,au?ority ,to ent] into     
in=mation & rev5ue %>+ agreem5ts ,!     

,secret>y may ent] into an agreem5t )   
any ,/ate "u :i*-- 7#a7 su* ,/ate       
provides ! ,secret>y su* in=mation z is 
id5tifi$ 9 su* agreem5t z in=mation :i* 
! ,secret>y has det]m9$ w\ld aid 9 !    
adm9i/ration & en=cem5t ( ?is section1 &
  7#b7 ! ,secret>y agrees to make       
paym5ts to su* ,/ate ( a portion ( !    
rev5ue collect$ "u ?is section4  4  7b7 
,c]ta9 income tax cr$its n all[$ ,to    
(fset tax ,section #bf7;b77#b7 ( su*    
,code is am5d$ by /rik+ & at ! end (    
subp>agraph 7,x71 by /rik+ ! p]iod at ! 
end ( subp>agraph 7,y71 & by add+ at !  
end ! foll[+ new subp>agraph3  7,z7     
section #adjj,w-#a 7relat+ to use (     
c]ta9 electric highway vehicles74  4    
7c7 ,transf]s to highway tru/ fund      
,section #iejc7;b77#a7 ( su* ,code is   
am5d$ 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          
#adjj,w-#a 7relat+ to use ( c]ta9       

electric highway vehicles71 det]m9$ aft]
 application ( subsection 7f77#b7 !re(4 
4  7d7 ,effective date ,! am5dm5ts made 
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ,decemb] #ca1 #bjba4