,,ii  #aahth ,,congress  #ast ,session  
,s4 #aggi  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,may #ca       
7legislative day1 ,may #cj71 #bjbc,mr4  
,casey 7for himself1 ,ms4 ,baldwin1 and 
,mr4 ,wyden7 introduced the following   
bill2 which was read twice and referred 
to the ,committee on ,finance  ,a ,,bill
  ,to amend the ,internal ,revenue ,code
 of #aihf to expand the new clean       
vehicle credit to include clean vehicles
 with fewer than #d wheels4  #a4 ,short 
title ,this ,act may be cited as the    
,electric ,motorcycle ,parity ,act of   
#bjbc4  #b4 ,expansion of new clean     
vehicle credit to include clean vehicles
 with fewer than #d wheels  7a7 ,in     
general ,section #cj;,d of the ,internal
 ,revenue ,code of #aihf1 as amended by 
section #acdja of ,public ,law #aag-afi1
 is amended-- 7#a7 by redesignating     
subsection 7h7 as subsection 7i71 and   
7#b7 by inserting after subsection 7g7  
the following3  7h7 ,credit allowed for 
clean vehicles with fewer than #d wheels

  7#a7 ,in general ,in the case of a    
qualified clean vehicle with fewer than 
#d wheels-- 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 qualified clean vehicle with fewer 
than #d wheels 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 sum of-- 7,a7 in the case of a      
vehicle with respect to which the       
requirement described in subsection     
7e77#a77;,a7 is satisfied1 #c1gej1 plus 
7,b7 in the case of a vehicle with      
respect to which the requirement        
described in subsection 7e77#b77;,a7 is 
satisfied1 #c1gej4  7#c7 ,qualified     
clean vehicle with fewer than #d wheels 

,the term qualified clean vehicle with  
fewer than #d wheels means any vehicle  
which-- 7,a7 has fewer than #d wheels1  
7,b7 meets the requirements of-- 7i7    
subparagraphs 7,a71 7,b71 7,c71 7,e71   
7,f71 7,g71 and 7,h7 of subsection      
7d77#a7 7determined by substituting #b4e
 kilowatt hours for #g kilowatt hours in
 subparagraph 7,f77i7 of such           
subsection71 or  7ii7 subparagraphs     
7,a71 7,c71 7,d71 and 7,e7 of section   
#cj;,b7b77#c7 and subparagraphs 7,g7 and
 7,h7 of subsection 7d77#a71  7,c7 is   
manufactured primarily for use on public
 streets1 roads1 and highways1 and  7,d7
 is capable of achieving a speed of #de 
miles per hour or greater4  4  7b7      
,effective date ,the amendments made by 
this section shall apply to vehicles    
acquired after ,december #ca1 #bjbb4