,i  #aag? ,,congress  #b;d ,session  ,h4
 ,r4 #idha  ,,9 ,,! ,,h\se ,,(          
,,repres5tatives  ,decemb] #h1 #bjbb,mr4
 ,phillips introduc$ ! foll[+ bill2 :i* 
0 ref]r$ to ! ,committee on ,ways &     
,means  ,a ,,bill  ,to am5d ! ,int]nal  
,rev5ue ,code ( #aihf to provide a tax  
cr$it = new (f-road plug-9 electric     
vehicles4  #a4 ,%ort title ,?is ,act may
 be cit$ z ! ,mi*ael ,f4 ,don\ghe ,tax  
,cr$it = ,(f ,road ,electric ,vehicles  
,act4  #b4 ,cr$it = new (f-road plug-9  
electric vehicles  7a7 ,9 g5]al ,section
 #cj;,d ( ! ,int]nal ,rev5ue ,code (    
#aihf is am5d$ by r$esignat+ subsection 
7h7 z subsection 7i71 & by ins]t+ aft]  
subsection 7g7 ! foll[+ new subsection3 
7h7 ,cr$it all[$ = new (f-,road plug-9  
electric vehicles  7#a7 ,9 g5]al ,9 !   
case ( any new qualifi$ (f-road plug-9  
electric vehicle-- 7,a7 !re %all be     
all[$ z a cr$it aga9/ ! tax impos$ by   
?is *apt] = ! taxable ye> an am\nt equal
 to ! sum ( ! applicable am\nt ) respect
 to ea* su* new qualifi$ (f-road plug-9 

electric vehicle plac$ 9 s]vice by !    
taxpay] dur+ ! taxable ye>1 &  7,b7 !   
am\nt ( ! cr$it all[$ "u subp>agraph    
7,a7 %all be treat$ z a cr$it all[$ "u  
subsection 7a74  7#b7 ,applicable am\nt 
,= purposes ( p>agraph 7#a71 !          
applicable am\nt is an am\nt equal to ! 
less] (-- 7,a7 #aj p]c5t ( ! co/ ( ! new
 qualifi$ (f-road plug-9 electric       
vehicle1 or  7,b7 #b1ejj4  7#c7 ,new    
qualifi$ (f-road plug-9 electric vehicle
 ,= purposes ( ?is subsection1 ! t]m new
 qualifi$ (f-road plug-9 electric       
vehicle means any vehicle :i*-- 7,a7    
meets ! requirem5ts ( subp>agraphs 7,a71
 7,b71 7,c71 7,f71 7,g71 & 7,h7 (       
subsection 7d77#a7 7det]m9$ by sub/itut+
 #f kil[att h\rs = #g kil[att h\rs 9    
subp>agraph 7,f77i771  7,b7 has a dry   
weight ( less ?an #c1ejj p\nds1  7,c7   
has #c or m :eels & #a or m seats1  7,d7
 is manufactur$ prim>ily = use on o!r   
?an public /reets1 roads1 & highways1   
7,e7 is design$ to be us$ prim>ily on   
r\gh t]ra91  7,f7 is capable ( a*iev+ a 

spe$ ( #dj miles p] h\r1 &  7,g7 except 
9 ! case ( a vehicle design$ to op]ate  
on l& & wat]1 is n design$ to op]ate on 
rails1 9 ! air1 or 9 or on ! wat]4  4   
7b7 ,"o cr$it p] vehicle ,section       
#cj;,d7f77#h7 ( su* ,code is am5d$ by   
/rik+ describ$ 9 subsection 7a7 & ins]t+
 "u ?is section4  7c7 ,transf] ( cr$it  
,section #cj;,d7g77#a7 ( su* ,code is   
am5d$ by ins]t+ or new qualifi$ (f-road 
plug-9 electric vehicle aft] new clean  
vehicle4  7d7 ,effective date ,!        
am5dm5ts made by ?is section %all apply 
to vehicles acquir$ aft] ,decemb] #ca1  
#bjbb4