,i  #aag? ,,congress  #a/ ,session  ,h4 
,r4 #eahj  ,,9 ,,! ,,h\se ,,(           
,,repres5tatives  ,septemb] #g1         
#bjba,mr4 ,bey] 7= himself & ,mr4       
,panetta7 introduc$ ! foll[+ bill2 :i* 0
 ref]r$ to ! ,committee on ,ways &      
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to e/abli% a tax  
cr$it = qualifi$ comm]cial electric     
vehicles1 & = o!r purposes4  #a4 ,%ort  
title ,?is ,act may be cit$ z ! ,gre5   
,vehicle ,adoption ,nationwide ,act (   
#bjba or ! ,gre5 ,,van ,act ( #bjba4    
#b4 ,qualifi$ comm]cial electric        
vehicles  7a7 ,9 g5]al ,subp>t ,d ( "p  
,,iv ( sub*apt] ,a ( *apt] #a is am5d$  
by add+ at ! end ! foll[+ new section3  
#de,u4 ,cr$it = qualifi$ comm]cial      
electric vehicles  7a7 ,9 g5]al ,=      
purposes ( section #ch1 ! qualifi$      
comm]cial electric vehicle cr$it = any  
taxable ye> is an am\nt equal to ! sum (
 ! cr$it am\nts det]m9$ "u subsection   
7b7 ) respect to ea* qualifi$ comm]cial 
electric vehicle plac$ 9 s]vice by !    

taxpay] dur+ ! taxable ye>4  7b7 ,p]    
vehicle am\nt ,! am\nt det]m9$ "u ?is   
subsection ) respect to any qualifi$    
comm]cial electric vehicle %all be equal
 to #cj p]c5t ( ! basis ( su* vehicle4  
7c7 ,qualifi$ comm]cial electric vehicle
 ,= purposes ( ?is section1 ! t]m       
qualifi$ comm]cial electric vehicle     
means any vehicle :i*-- 7#a7 meets !    
requirem5ts ( subp>agraphs 7,a71 7,b71 &
 7,c7 ( section #cf;,c7c77#a71  7#b7    
ei!r-- 7,a7 meets ! requirem5ts (       
subp>agraph 7,d7 ( section              
#cf;,c7c77#a71 or  7,b7 is mobile       
ma*9]y1 z def9$ 9 section #djec7h71     
7#c7 is prim>ily propell$ by an electric
 motor :i* draws electricity f a batt]y 
:i*-- 7,a7 has a capacity ( n less ?an  
#cj kil[att h\rs1  7,b7 is capable ( be+
 re*>g$ f an ext]nal s\rce (            
electricity1 &  7,c7 is n p[]$ or *>g$  
by an int]nal combu/ion eng9e1 &  7#d7  
is ( a "* subject to ! all[ance =       
depreciation4  7d7 ,special rules  7#a7 
,9 g5]al ,rules simil> to ! rules "u    

subsections 7d7 ( section #cf;,c %all   
apply = purposes ( ?is section4  7#b7   
,prop]ty us$ by tax-exempt entity ,9 !  
case ( a vehicle ! use ( :i* is describ$
 9 p>agraph 7#c7 or 7#d7 ( section      
#ej7;b7 & :i* is n subject to a lease1 !
 p]son :o sold su* vehicle to ! p]son or
 entity us+ su* vehicle %all be treat$ z
 ! taxpay] t plac$ su* vehicle 9 s]vice1
 b only if su* p]son cle>ly discloses to
 su* p]son or entity 9 a docum5t ! am\nt
 ( any cr$it all[able "u subsection 7a7 
) respect to su* vehicle4  7e7 ,,v9     
numb] requirem5t ,no cr$it %all be      
det]m9$ "u subsection 7a7 ) respect to  
any vehicle unless ! taxpay] includes ! 
vehicle id5tification numb] ( su*       
vehicle on ! return ( tax = ! taxable   
ye>4  7f7 ,t]m9ation ,no cr$it %all be  
det]m9$ "u ?is section ) respect to any 
vehicle acquir$ aft] ,decemb] #ca1      
#bjca4  4  7b7 ,con=m+ am5dm5ts  7#a7   
,section #ch7;b7 is am5d$ by /rik+      
p>agraph 7#cj7 & ins]t+ ! foll[+3  7#cj7
 ! qualifi$ comm]cial electric vehicle  

cr$it det]m9$ "u section #de,u1  4  7#b7
 ,section #fbac7;g77#b71 z am5d$ by !   
prec$+ provisions ( ?is ,act1 is am5d$--
 7,a7 9 subp>agraph 7,s71 by /rik+ & at 
! end1  7,b7 9 subp>agraph 7,t71 by     
/rik+ ! p]iod at ! end & ins]t+ 1 &1 &  
7,c7 by add+ at ! end ! foll[+3  7,u7 an
 omission ( a correct vehicle           
id5tification numb] requir$ "u section  
#de,u7e7 7relat+ to comm]cial electric  
vehicle cr$it7 to be includ$ on a       
return4  4  7#c7 ,! table ( sections =  
subp>t ,d ( "p ,,iv ( sub*apt] ,a (     
*apt] #a is am5d$ by add+ at ! end !    
foll[+ new item3  ,sec4 #de,u4 ,qualifi$
 comm]cial electric vehicle cr$it4  4   
7c7 ,effective date ,! am5dm5ts made by 
?is section %all apply to vehicles      
acquir$ aft] ,decemb] #ca1 #bjba4