,,ii  #aaith ,,congress  #ast ,session  
,s4 #ecf  ,,in ,,the ,,senate ,,of ,,the
 ,,united ,,states  ,february #ab1      
#bjbe,mrs4 ,fischer 7for herself1 ,mr4  
,ricketts1 and ,ms4 ,lummis7 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    
establish a tax on the sale of electric 
vehicles and batteries4  #a4 ,short     
title ,this ,act may be cited as the    
,fair ,sharing of ,highways and ,roads  
for ,electric ,vehicles ,act of #bjbe or
 the ,fair ,,share ,act of #bjbe4  #b4  
,tax on sale of electric vehicles and   
batteries  7a7 ,imposition of tax  7#a7 
,in general ,subchapter ,a of chapter   
#cb of the ,internal ,revenue ,code of  
#aihf is amended by adding at the end   
the following new part3  ,,iv ,electric 
,vehicles and ,batteries  ,sec4 #djia4  
,tax on ,electric ,vehicles and         
,batteries4  #djia4 ,tax on ,electric   
,vehicles and batteries  7a7 ,battery   

module ,there is hereby imposed a tax   
equal to #eej on each battery module    
with a weight of greater than #a1jjj    
pounds which is-- 7#a7 sold by the      
manufacturer1 producer1 or importer     
thereof1 and  7#b7 intended for use in  
an electric vehicle4  7b7 ,electric     
vehicles ,there is hereby imposed a tax 
equal to #a1jjj on each electric vehicle
 sold by the manufacturer1 producer1 or 
importer thereof4  7c7 ,definitions ,in 
this section-- 7#a7 ,battery module ,the
 term battery module has the same       
meaning given such term in section      
#de,x7c77#e77;,b77iii74  7#b7 ,electric 
vehicle  7,a7 ,in general ,the term     
electric vehicle means a light-duty     
vehicle which satisfies the requirements
 under section #cj;,d7d77#a77;,f74  7,b7
 ,exception for hybrid vehicles ,the    
term electric vehicle shall not include 
any motor vehicle which draws propulsion
 energy from onboard sources of stored  
energy which are both-- 7i7 an internal 
combustion or heat engine using         

consumable fuel1 and  7ii7 a            
rechargeable energy storage system4     
7#c7 ,light-duty vehicle ,the term      
light-duty vehicle means a motor        
vehicle1 as defined in section          
#cj;,d7d77#b71 which has a gross vehicle
 weight rating of less than #h1ejj      
pounds4  4  7#b7 ,clerical amendment    
,the table of parts for subchapter ,a of
 chapter #cb of the ,internal ,revenue  
,code of #aihf is amended by adding at  
the end the following new item3  ,,part 
,,iv--,,electric ,,vehicles ,,and       
,,batteries  4  7b7 ,transfer of revenue
 to ,highway ,trust ,fund ,section      
#iejc7;b77#a7 of the ,internal ,revenue 
,code of #aihf is amended-- 7#a7 in     
subparagraph 7,d71 by striking and at   
the end1  7#b7 by redesignating         
subparagraph 7,e7 as subparagraph 7,f71 
and  7#c7 by inserting after            
subparagraph 7,d7 the following new     
subparagraph3  7,e7 section #djia       
7relating to tax on electric vehicles   
and batteries71 and  4  7c7 ,effective  

date ,the amendments made by this       
section shall apply to sales after      
,december #ca1 #bjbe4