,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #gbie  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,m>* #cj1 #bjbb ,mr4  
,hors=d introduc$ ! foll[+ bill2 :i* 0  
ref]r$ to ! ,committee on ,ways & ,means
  ,a ,,bill  ,to am5d ! ,int]nal ,rev5ue
 ,code ( #aihf to provide an advanceable
 refundable cr$it = individuals :o own  
or lease c]ta9 motor vehicles4  #a4     
,%ort title ,?is ,act may be cit$ z !   
,sav+ ,am]icans f ,vehicle ,en]gy ,co/s 
,act4  #b4 ,advanceable refundable cr$it
 = individuals :o own or lease c]ta9    
motor vehicles  7a7 ,9 g5]al ,subp>t ,c 
( "p ,,iv ( sub*apt] ,a ( *apt] #a ( !  
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
by ins]t+ aft] section #cf;,b ! foll[+  
new section3  #cf;,c4 ,refundable cr$it 
= own+ or leas+ c]ta9 motor vehicles    
7a7 ,9 g5]al ,9 ! case ( an eligible    
individual1 !re %all be all[$ z a cr$it 
aga9/ ! tax impos$ by ?is subtitle = any
 taxable ye> ! sum ( ! mon?ly cr$it     
am\nts det]m9$ ) respect to su*         
individual = specifi$ mon?s dur+ su*    

taxable ye>4  7b7 ,mon?ly cr$it am\nt ,!
 t]m mon?ly cr$it am\nt means1 ) respect
 to any individual = any specifi$ mon?1 
! product (--  7#a7 #cjj1 multipli$ by  
7#b7 ! numb] ( qualifi$ motor vehicles  
own$ or leas$ by su* individual z !     
close ( su* mon?4  7c7 ,limitation bas$ 
on adju/$ gross income ,no cr$it %all be
 all[$ "u ?is section = any taxable ye> 
if ! adju/$ gross income ( ! taxpay] =  
su* taxable ye> exce$s #bjj1jjj         
7#djj1jjj 9 ! case ( a jo9t return74    
7d7 ,o!r def9itions ,= purposes ( ?is   
section--  7#a7 ,eligible individual ,! 
t]m eligible individual means any       
individual 7o!r ?an an e/ate or tru/7 :o
 resides 9 ! ,unit$ ,/ates4  7#b7       
,specifi$ mon? ,! t]m specifi$ mon?     
means ! fir/ #c cal5d> mon?s beg9n+ aft]
 ! date ( ! enactm5t ( ?is section4     
7#c7 ,qualifi$ motor vehicle ,! t]m     
qualifi$ motor vehicle means any vehicle
 :i*-- 7,a7 is treat$ z a motor vehicle 
= purposes ( title ,,ii ( ! ,clean ,air 
,act1 &  7,b7 is regi/]$ = highway use4 

7e7 ,rules relat$ to own]%ip & leas+ ,= 
purposes ( ?is section--  7#a7 ,9 g5]al 
,an individual %all be treat$ z own+ a  
motor vehicle only if su* p]son is !    
regi/]$ own] ( su* motor vehicle4  7#b7 
,leases ,not)/&+ p>agraph 7#a71 any     
motor vehicle subject to a lease %all be
 treat$ z own$ by ! lessee 7& only by ! 
lessee74  7#c7 ,treatm5t ( multiple     
own]s or lessees ,except z o!rwise      
provid$ by ! ,secret>y1 if m ?an "o     
individual is li/$ on any own]%ip       
regi/ration or lease z be+ ! own] or    
lessee 7z ! case may be7 only ! fir/    
individual s li/$ %all be treat$ z !    
own] or lessee 7z ! case may be7 =      
purposes ( ?is section4  7f7            
,coord9ation ) advance paym5t ( cr$it ,)
 respect to any taxable ye>1 ! am\nt :i*
 7b = ?is subsection7 w\ld be all[$ z a 
cr$it to a taxpay] "u subsection 7a7    
%all be r$uc$ 7b n bel[ z]o7 by !       
aggregate am\nt paid to su* taxpay] "u  
section #gebg;,b ) respect to mon?s dur+
 su* taxable ye>4  4  7b7 ,advance      

paym5t ,*apt] #gg ( su* ,code is am5d$  
by ins]t+ aft] section #gebg;,a ! foll[+
 new section3  #gebg;,b4 ,advance paym5t
 ( cr$it = own+ or leas+ c]ta9 motor    
vehicles  7a7 ,9 g5]al ,! ,secret>y %all
 e/abli% a program = mak+ mon?ly paym5ts
 ( ! mon?ly cr$it am\nts det]m9$ "u     
section #cf;,c 7)\t reg>d to subsection 
7f7 !re(7 ) respect to taxpay]s4  7b7   
,income bas$ on prior ye> ,= purposes ( 
det]m9+ any paym5t "u ?is section1      
section #cf;,c7c7 %all be appli$ by     
sub/itut+ ! prec$+ taxable ye> = su*    
taxable ye>4  7c7 ,on-,l9e portal ,!    
,secret>y %all e/abli% an on-l9e portal 
:i* all[s taxpay]s to submit su*        
in=mation z ! ,secret>y may require to  
all[ ! ,secret>y to det]m9e ! prop]     
am\nt ( ea* mon?ly paym5t to su* taxpay]
 "u ?is section4  7d7 ,notice ( paym5ts 
,n lat] ?an ,janu>y #ca ( ! cal5d> ye>  
foll[+ any cal5d> ye> dur+ :i* !        
,secret>y makes "o or m paym5ts to any  
taxpay] "u ?is section1 ! ,secret>y %all
 provide su* taxpay] ) a writt5 notice  

:i* includes ! taxpay]'s taxpay] id5tity
 7z def9$ 9 section #fajc7;b77#f771 !   
aggregate am\nt ( su* paym5ts made to   
su* taxpay] dur+ su* cal5d> ye>1 & su*  
o!r in=mation z ! ,secret>y det]m9es    
appropriate4  7e7 ,adm9i/rative         
,provisions  7#a7 ,application (        
electronic funds paym5t requirem5ts ,any
 paym5t "u ?is section %all be made by  
electronic funds transf] to ! same ext5t
 & 9 ! same mann] z if su* paym5t 7 a   
,f$]al paym5t n made "u ?is title4  7#b7
 ,application ( c]ta9 rules ,rules      
simil> to ! rules ( subp>agraphs 7,b7 & 
7,c7 ( section #fdbh;,a7f77#c7 %all     
apply = purposes ( ?is section4  7#c7   
,treatm5t ( paym5ts ,any paym5t "u ?is  
section %all be treat$ = purposes (     
section #acbd ( title #ca1 ,unit$ ,/ates
 ,code1 9 ! same mann] z a refund due f 
a cr$it provision :i* is describ$ 9     
subsection 7b77#b7 ( su* section4  7#d7 
,exception f r$uction or (fset ,any     
paym5t "u ?is section %all n be-- 7,a7  
subject to r$uction or (fset pursuant to

 section #cgaf or #cgbj;,a ( title #ca1 
,unit$ ,/ates ,code1  7,b7 subject to   
r$uction or (fset pursuant to subsection
 7c71 7d71 7e71 or 7f7 ( section #fdjb (
 ! ,int]nal ,rev5ue ,code ( #aihf1 or   
7,c7 r$uc$ or (fset by o!r assess$      
,f$]al taxes t w\ld o!rwise be subject  
to levy or collection4  7#e7 ,assignm5t 
( b5efits  7,a7 ,9 g5]al ,! "r ( any    
p]son to any applicable paym5t "u ?is   
section %all n be transf]able or        
assignable1 at law or 9 equity1 & no    
applicable paym5t %all be subject to1   
execution1 levy1 atta*m5t1 g>ni%m5t1 or 
o!r legal process1 or ! op]ation ( any  
bankruptcy or insolv5cy law4  7,b7      
,encod+ ( paym5ts ,9 ! case ( an        
applicable paym5t t is paid             
electronically by direct deposit ?r\gh !
 ,automat$ ,cle>+ ,h\se 7,,a*7 network1 
! ,secret>y %all--  7i7 issue ! paym5t  
us+ a unique id5tifi] t is reasonably   
suffici5t to all[ a f9ancial in/itution 
to id5tify ! paym5t z an applicable     
paym5t1 &  7ii7 fur!r encode ! paym5t   

pursuant to ! same specifications z     
requir$ = a b5efit paym5t def9$ 9       
section #bab4c ( title #ca1 ,code (     
,f$]al ,regulations4  7,c7 ,g>ni%m5t    
7i7 ,encod$ paym5ts ,9 ! case ( a       
g>ni%m5t ord] t applies to an acc\nt t  
has receiv$ an applicable paym5t t is   
encod$ z provid$ 9 subp>agraph 7,b71 a  
f9ancial in/itution %all foll[ !        
requirem5ts & proc$ures set =? 9 "p #bab
 ( title #ca1 ,code ( ,f$]al            
,regulations1 except-- 7,i7 not)/&+     
section #bab4d ( title #ca1 ,code (     
,f$]al ,regulations 7& except z provid$ 
9 subclause 7,,ii771 a f9ancial         
in/itution %all n fail to foll[ !       
proc$ures ( sections #bab4e & #bab4f (  
su* title ) respect to a g>ni%m5t ord]  
m]ely because su* ord] has atta*$1 or   
includes1 a notice ( "r to g>ni% f$]al  
b5efits issu$ by a ,/ate *ild support   
en=cem5t ag5cy1 &  7,,ii7 a f9ancial    
in/itution %all n1 ) reg>d to any       
applicable paym5t1 be requir$ to provide
 ! notice ref]5c$ 9 sections #bab4f &   

#bab4g ( title #ca1 ,code ( ,f$]al      
,regulations4  7ii7 ,o!r paym5ts ,9 !   
case ( a g>ni%m5t ord] 7o!r ?an an ord] 
t has be5 s]v$ by ! ,unit$ ,/ates7 t has
 be5 receiv$ by a f9ancial in/itution & 
t applies to an acc\nt into :i* an      
applicable paym5t t has n be5 encod$ z  
provid$ 9 subp>agraph 7,b7 has be5      
deposit$ electronically on any date dur+
 ! lookback p]iod or into :i* an        
applicable paym5t t has be5 deposit$ by 
*eck on any date 9 ! lookback p]iod1 !  
f9ancial in/itution1 ^u ! reque/ ( !    
acc\nt hold]1 %all treat ! am\nt ( !    
funds 9 ! acc\nt at ! "t ( ! reque/1 up 
to ! am\nt ( ! applicable paym5t 79     
addition to any am\nts o!rwise protect$ 
"u "p #bab ( title #ca1 ,code ( ,f$]al  
,regulations71 z exempt f a g>ni%m5t    
ord] )\t requir+ ! cons5t ( ! p>ty s]v+ 
! g>ni%m5t ord] or ! judgm5t cr$itor4   
7iii7 ,liability ,a f9ancial in/itution 
t acts 9 good fai? 9 reliance on clauses
 7i7 or 7ii7 %all n be subject to       
liability or regulatory action "u any   

,f$]al or ,/ate law1 regulation1 c\rt or
 o!r ord]1 or regulatory int]pretation =
 actions conc]n+ any applicable paym5ts4
  7,d7 ,no reclamation rights ,?is      
p>agraph %all n alt] ! /atus (          
applicable paym5ts z tax refunds or o!r 
nonb5efit paym5ts = purpose ( any       
reclamation rights ( ! ,dep>tm5t ( !    
,treasury or ! ,int]nal ,rev5ue ,s]vice 
z p] "p #baj ( title #ca1 ,code ( ,f$]al
 ,regulations4  7,e7 ,def9itions ,=     
purposes ( ?is p>agraph-- 7i7 ,acc\nt   
hold] ,! t]m acc\nt hold] means a       
natural p]son ^: "n appe>s 9 a f9ancial 
in/itution's records z ! direct or      
b5eficial own] ( an acc\nt4  7ii7       
,acc\nt review ,! t]m acc\nt review     
means ! process ( exam9+ deposits 9 an  
acc\nt to det]m9e if an applicable      
paym5t has be5 deposit$ into ! acc\nt   
dur+ ! lookback p]iod4 ,! f9ancial      
in/itution %all p]=m ! acc\nt review    
foll[+ ! proc$ures outl9$ 9 section     
#bab4e ( title #ca1 ,code ( ,f$]al      
,regulations & 9 accordance ) !         

requirem5ts ( section #bab4f ( title    
#ca1 ,code ( ,f$]al ,regulations4  7iii7
 ,applicable paym5t ,! t]m applicable   
paym5t means any paym5t made pursuant to
 subsection 7a7 ( ?is section4  7iv7    
,g>ni%m5t ,! t]m g>ni%m5t means         
execution1 levy1 atta*m5t1 g>ni%m5t1 or 
o!r legal process4  7v7 ,g>ni%m5t ord]  
,! t]m g>ni%m5t ord] means a writ1 ord]1
 notice1 summons1 judgm5t1 levy1 or     
simil> writt5 in/ruction issu$ by a     
c\rt1 a ,/ate or ,/ate ag5cy1 a         
municipality or municipal corporation1  
or a ,/ate *ild support en=cem5t ag5cy1 
includ+ a li5 aris+ by op]ation ( law = 
ov]due *ild support or an ord] to freeze
 ! assets 9 an acc\nt1 to effect a      
g>ni%m5t aga9/ a debtor4  7vi7 ,lookback
 p]iod ,! t]m lookback p]iod means ! two
 mon? p]iod t beg9s on ! date prec$+ !  
date ( acc\nt review & ends on !        
correspond+ date ( ! mon? two mon?s     
e>li]1 or on ! la/ date ( ! mon? two    
mon?s e>li] if ! correspond+ date does n
 exi/4  7f7 ,regulations ,! ,secret>y   

%all issue su* regulations or o!r       
guidance z ! ,secret>y det]m9es necess>y
 or appropriate to c>ry out ! purposes (
 ?is section & section #cf;,c7f71       
includ+ regulations or o!r guidance :i* 
provides = ! application ( su* sections 
:]e ! fil+ /atus ( ! taxpay] = a taxable
 ye> is diff]5t f ! /atus us$ = det]m9+ 
mon?ly paym5ts "u ?is section4  4  7c7  
,con=m+ am5dm5ts  7#a7 ,section         
#fbaa7;b77#d77;,a7 ( ! ,int]nal ,rev5ue 
,code ( #aihf is am5d$ by ins]t+ #cf;,c1
 aft] #cf;,b14  7#b7 ,p>agraph 7#b7 (   
section #acbd7;b7 ( title #ca1 ,unit$   
,/ates ,code1 is am5d$ by ins]t+ #cf;,c1
 aft] #cf;,b14  7#c7 ,! 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 ,refundable cr$it =
 own+ or leas+ c]ta9 motor vehicles4  4 
7#d7 ,! table ( sections = *apt] #gg (  
su* ,code is am5d$ by ins]t+ aft] ! item
 relat+ to section #gebg;,a ! foll[+ new

 item3  ,sec4 #gebg;,b4 ,advance paym5t 
( cr$it = own+ or leas+ c]ta9 motor     
vehicles4  4  7d7 ,effective date ,!    
am5dm5ts made by ?is section %all apply 
to mon?s beg9n+ aft] ! date ( ! enactm5t
 ( ?is ,act1 9 taxable ye>s end+ aft]   
su* date4