,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #dhag  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,july #bi1 #bjba,mr4  
,gomez 7= himself1 ,mr4 ,suozzi1 ,mr4   
,panetta1 ,mr4 ,evans1 ,mr4 ,blum5au]1  
,ms4 ,moore ( ,wiscons91 ,mr4 ,bey]1    
,ms4 ,sn*ez1 & ,ms4 ,del,bene7 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 ,act4  #b4     
,cr$it = previ\sly-own$ qualifi$ plug-9 
electric drive motor vehicles  7a7 ,9   
g5]al ,subp>t ,c ( "p ,,iv ( sub*apt] ,a
 ( *apt] #a ( ! ,int]nal ,rev5ue ,code (
 #aihf is am5d$ by ins]t+ aft] section  
#cf;,b ! foll[+ new section3  #cf;,c4   
,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      
subtitle = ! 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 #bjj = ea* #a1jjj 7or fraction  
!re(7 by :i* ! taxpay]'s adju/$ gross   
income exce$s #ge1jjj 7twice su* am\nt 9
 ! case ( a jo9t return74  7c7          
,def9itions ,= purposes ( ?is section-- 
7#a7 ,previ\sly-own$ 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#a71 &  7,f7 :i* is n ( a "*  
subject to an all[ance = depreciation4  
7#b7 ,qualifi$ sale ,! t]m qualifi$ sale
 means a sale ( a motor vehicle-- 7,a7  
by a sell] :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 ! vehicle id5tification  
numb] ( su* vehicle1  7iii7 ! capacity (
 ! batt]y at "t ( sale1 &  7iv7 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   
,,v9 numb] requirem5t ,no cr$it %all be 
all[$ "u subsection 7a7 ) respect to any
 vehicle unless ! taxpay] includes !    
vehicle id5tification numb] ( su*       
vehicle on ! return ( tax = ! taxable   

ye>4  7e7 ,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    
7f7 ,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  4  7b7 ,con=m+ am5dm5ts  
7#a7 ,section #fbaa7;b77#d77;,a7 ( su*  
,code is am5d$ by ins]t+ #cf;,c1 aft]   
#cf;,b14  7#b7 ,section #fbac7;g77#b7 ( 
su* ,code is am5d$-- 7,a7 9 subp>agraph 
7,p71 by /rik+ & at ! end1  7,b7 9      
subp>agraph 7,q71 by /rik+ ! p]iod at ! 
end & ins]t+ 1 &1 &  7,c7 by add+ at !  
end ! foll[+3  7,r7 an omission ( a     
correct vehicle id5tification numb]     
requir$ "u section #cf;,c7d7 7relat+ to 
cr$it = previ\sly-own$ qualifi$ plug-9  
electric drive motor vehicles7 to be    
includ$ on a return4  4  7#c7 ,p>agraph 
7#b7 ( section #acbd7;b7 ( title #ca1   

,unit$ ,/ates ,code1 is am5d$ by ins]t+ 
#cf;,c1 aft] #cf;,b14  7c7 ,cl]ical     
am5dm5t ,! table ( sections = subp>t ,c 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] ! item relat+ to section 
#cf;,b ! foll[+ new item3  ,sec4 #cf;,c4
 ,previ\sly-own$ qualifi$ plug-9        
electric drive motor vehicles4  4  7d7  
,effective date ,! am5dm5ts made by ?is 
section %all apply to vehicles acquir$  
aft] ! date ( ! enactm5t ( ?is ,act4