,i  #aahth ,,congress  #ast ,session    
,h4 ,r4 #efef  ,,in ,,the ,,house ,,of  
,,representatives  ,september #ba1      
#bjbc,mr4 ,phillips introduced the      
following bill2 which was referred to   
the ,committee on ,ways and ,means  ,a  
,,bill  ,to amend the ,internal ,revenue
 ,code of #aihf to provide a tax credit 
for new off-road plug-in electric       
vehicles4  #a4 ,short title ,this ,act  
may be cited as the ,michael ,f4        
,donoughe ,tax ,credit for ,off ,road   
,electric ,vehicles ,act4  #b4 ,credit  
for new off-road plug-in electric       
vehicles  7a7 ,in general ,section      
#cj;,d of the ,internal ,revenue ,code  
of #aihf is amended by redesignating    
subsection 7h7 as subsection 7i71 and by
 inserting after subsection 7g7 the     
following new subsection3  7h7 ,credit  
allowed for new off-,road plug-,in      
electric vehicles  7#a7 ,in general ,in 
the case of any new qualified off-road  
plug-in electric vehicle-- 7,a7 there   
shall be allowed as a credit against the

 tax imposed by this chapter for the    
taxable year an amount equal to the sum 
of the applicable amount with respect to
 each such new qualified off-road       
plug-in electric vehicle placed in      
service by the taxpayer during the      
taxable year1 and  7,b7 the amount of   
the credit allowed under subparagraph   
7,a7 shall be treated as a credit       
allowed under subsection 7a74  7#b7     
,applicable amount ,for purposes of     
paragraph 7#a71 the applicable amount is
 an amount equal to the lesser of-- 7,a7
 #aj percent of the cost of the new     
qualified off-road plug-in electric     
vehicle1 or  7,b7 #b1ejj4  7#c7 ,new    
qualified off-road plug-in electric     
vehicle ,for purposes of this           
subsection1 the term new qualified      
off-road plug-in electric vehicle means 
any vehicle which-- 7,a7 meets the      
requirements of subparagraphs 7,a71     
7,b71 7,c71 7,f71 7,g71 and 7,h7 of     
subsection 7d77#a7 7determined by       
substituting #f kilowatt hours for #g   

kilowatt hours in subparagraph 7,f77i771
  7,b7 has a dry weight of less than    
#c1ejj pounds1  7,c7 has #c or more     
wheels and #a or more seats1  7,d7 is   
manufactured primarily for use on other 
than public streets1 roads1 and         
highways1  7,e7 is designed to be used  
primarily on rough terrain1  7,f7 is    
capable of achieving a speed of #dj     
miles per hour1 and  7,g7 except in the 
case of a vehicle designed to operate on
 land and water1 is not designed to     
operate on rails1 in the air1 or in or  
on the water4  4  7b7 ,one credit per   
vehicle ,section #cj;,d7f77#h7 of such  
,code is amended by striking described  
in subsection 7a7 and inserting under   
this section4  7c7 ,transfer of credit  
,section #cj;,d7g77#a7 of such ,code is 
amended by inserting or new qualified   
off-road plug-in electric vehicle after 
new clean vehicle4  7d7 ,effective date 
,the amendments made by this section    
shall apply to vehicles acquired after  
,december #ca1 #bjbc4