,,ii #aaith ,,congress #ast ,session ,s4 #gaa ,,in ,,the ,,senate ,,of ,,the ,,united ,,states ,february #be1 #bjbe,mr4 ,moreno 7for himself1 ,mr4 ,sheehy1 ,mr4 ,banks1 and ,mr4 ,justice7 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 an enhanced deduction for wages paid to automobile manufacturing workers1 and for other purposes4 #a4 ,short title2 table of contents 7a7 ,short title ,this ,act may be cited as the ,transportation ,freedom ,act4 7b7 ,table of contents ,the table of contents of this ,act is as follows3 ,sec4 #a4 ,short title2 table of contents4,,title ,i--,support for ,american ,automobile ,manufacturing,sec4 #aja4 ,enhanced deduction for wages paid to automobile manufacturing workers4,,title ,,ii--,multipollutant emissions standards,sec4 #bja4 ,repeal of multipollutant emissions standards for light-duty and medium-duty vehicles4,sec4 #bjb4 ,repeal of phase #c heavy-duty vehicle greenhouse gas emissions standards4,sec4 #bjc4 ,repeal of ,,cafe standards rules4,,title ,,iii--,emissions waivers,sec4 #cja4 ,elimination of vehicle emissions waivers4,,title ,,iv--,federal greenhouse gas emissions standards and ,,cafe standards,subtitle ,a--,establishment of new passenger automobile standards,sec4 #dja4 ,definitions4,sec4 #djb4 ,establishment of ,,cafe standards and greenhouse gas emissions standards4,sec4 #djc4 ,compliance with fleet average carbon dioxide emissions standards4,sec4 #djd4 ,authorization of appropriations4,subtitle ,b--,establishment of new heavy-,duty vehicle standards,sec4 #daa4 ,establishment of heavy-duty vehicle greenhouse gas emissions standards4 ,i ,support for ,american ,automobile ,manufacturing #aja4 ,enhanced deduction for wages paid to automobile manufacturing workers 7a7 ,in general ,part ,,vi of subchapter ,b of chapter #a of the ,internal ,revenue ,code of #aihf is amended by adding at the end the following new section3 #aii;,b4 ,wages paid to automobile manufacturing workers 7a7 ,in general ,in the case of any taxable year for which an election is made under subsection 7g7 by a qualifying taxpayer1 there shall be allowed a deduction equal to #bjj percent of an amount equal to the total amount of eligible wages paid or incurred by such taxpayer during such taxable year4 7b7 ,qualifying taxpayer ,for purposes of this section1 the term qualifying taxpayer means an entity which1 with respect to any taxable year-- 7#a7 is engaged in the production of automobiles or automotive components in the ,united ,states1 7#b7 with respect to any automobiles1 light-duty trucks1 and heavy-duty trucks sold by the entity for use in the ,united ,states during the preceding taxable year1 the final assembly 7as defined in section #cj;,d7d77#e77 of not less than #ge percent of such vehicles occurred in the ,united ,states1 7#c7 with respect to the manufacturing of finished engines1 transmissions1 or advanced battery cells 7including manufacturing pursuant to joint ventures or other collaborative manufacturing agreements7 during the preceding taxable year1 not less than #ge percent of such finished engines1 transmissions1 or advanced battery cells which were incorporated into new automobiles1 light-duty trucks1 or heavy-duty trucks for sale by the entity were produced in the ,united ,states1 7#d7 during the preceding taxable year1 did not transfer production outside of the ,united ,states of any automobile or automobile component manufactured in the ,united ,states1 7#e7 during the preceding taxable year1 with respect to all applicable individuals1 offered-- 7,a7 coverage for the applicable individual under a group health plan in the platinum level of coverage 7as described in section #acjb7;d77#a77;,d7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjbb7;d77#a77;,d777 or a higher level of coverage1 and 7,b7 participation in a defined benefit plan or defined contribution plan that meets the applicable requirement of subsection 7e71 7#f7 during the preceding taxable year1 with respect to all retired individuals who1 prior to retirement1 were applicable individuals1 offered coverage for the retired individual under a group health plan in the platinum level of coverage 7as described in section #acjb7;d77#a77;,d7 of the ,patient ,protection and ,affordable ,care ,act 7#db ,u4,s4,c4 #ahjbb7;d77#a77;,d777 or a higher level of coverage1 7#g7 with respect to every #a1jjj1jjj1jjj distributed as non-recurring dividends1 or in stock which was redeemed 7within the meaning of section #cag7;b771 by such entity during such taxable year1 provided not less than #b1jjj to each applicable individual through a profit-sharing plan1 with such amount to be in addition to any prior commitment made by the entity pursuant to an existing profit-sharing plan1 as determined as of the date of such distribution or redemption1 and 7#h7 maintained a neutral position during the preceding taxable year-- 7,a7 in any labor organization organizing effort1 and 7,b7 with respect to the exercise of employees and labor organizations of their rights under the ,national ,labor ,relations ,act 7#bi ,u4,s4,c4 #aea et seq474 7c7 ,eligible wages 7#a7 ,in general ,for purposes of this section1 the term eligible wages means any wages paid or incurred by a qualifying taxpayer during the taxable year to any applicable individual1 provided that the wages paid to such individual during such taxable year are not less than the #geth percentile of wages paid for the occupation of the individual 7as designated in accordance with the ,standard ,occupational ,classification ,system7 with respect to the applicable #d-;digit industry group code of the ,north ,american ,industry ,classification ,system4 7#b7 ,limitation ,the amount of wages which may be taken into account under subsection 7a77#a7 with respect to any applicable individual shall not exceed #aej1jjj per taxable year4 7d7 ,applicable individual ,for purposes of this section1 the term applicable individual means an individual directly engaged in the manufacturing of automobiles or automotive components in the ,united ,states4 7e7 ,pension requirements 7#a7 ,defined benefit pension plans ,the requirement described in this subsection with respect to a defined benefit plan is that such plan is projected to provide an applicable individual with not less than #ej percent wage replacement upon retirement1 for the entire length of the individual's retirement1 provided the applicable individual is employed by the qualifying taxpayer and a participant in the plan for a minimum of #cj years4 7#b7 ,defined contribution pension plans ,the requirement described in this subsection with respect to a defined contribution plan is that such plan is a qualified cash or deferred arrangement as defined in section #dja7k7 under the terms of which the employer contribution is not less than #aj percent of the participating employee's wages during the preceding tax year4 7f7 ,denial of deduction for trade or business expenses ,no deduction shall be allowed under section #afb7;a7 with respect to any wages or contributions taken into account in determining the deduction under subsection 7a74 7g7 ,election ,subsection 7a7 shall apply only with respect to such portion of the eligible wages paid or incurred by the qualifying taxpayer1 or contributions made by such taxpayer1 during the taxable year as are elected by such taxpayer4 7h7 ,certification ,no deduction shall be allowed under subsection 7a7 unless the taxpayer submits to the ,secretary 7at such times and in such manner as the ,secretary provides7 a certification that the applicable requirements under this section have been satisfied4 4 7b7 ,adjusted financial statement income ,section #ef;,a7c7 of the ,internal ,revenue ,code of #aihf is amended-- 7#a7 by redesignating paragraph 7#ae7 as paragraph 7#af71 and 7#b7 by inserting after paragraph 7#ad7 the following new paragraph3 7#ae7 ,wages paid to automobile manufacturing workers ,adjusted financial statement income shall be-- 7,a7 reduced by the deduction for eligible wages allowed under section #aii;,b to the extent of the amount allowed as deductions in computing taxable income for the taxable year1 and 7,b7 appropriately adjusted-- 7i7 to disregard any wages taken into account on the taxpayer's applicable financial statement that were also taken into account in determining the amount of the deduction allowed under section #aii;,b1 and 7ii7 to take into account any other item specified by the ,secretary in order to provide that such wages are accounted for in the same manner as accounted for under this chapter4 4 7c7 ,clerical amendment ,the table of sections for part ,,vi of subchapter ,b of chapter #a of such ,code is amended by adding at the end the following new item3 ,sec4 #aii;,b4 ,wages paid to automobile manufacturing workers4 4 7d7 ,effective date ,the amendments made by this section shall apply to taxable years beginning after the date of enactment of this ,act4 ,,ii ,multipollutant emissions standards #bja4 ,repeal of multipollutant emissions standards for light-duty and medium-duty vehicles ,the final rule of the ,administrator of the ,environmental ,protection ,agency entitled ,multi-,pollutant ,emissions ,standards for ,model ,years #bjbg and ,later ,light-,duty and ,medium-,duty ,vehicles 7#hi ,fed4 ,reg4 #bghdb 7,april #ah1 #bjbd77 shall have no force or effect4 #bjb4 ,repeal of phase #c heavy-duty vehicle greenhouse gas emissions standards ,the final rule of the ,administrator of the ,environmental ,protection ,agency entitled ,greenhouse ,gas ,emissions ,standards for ,heavy-,duty ,vehicles--,phase #c 7#hi ,fed4 ,reg4 #biddj 7,april #bb1 #bjbd77 shall have no force or effect4 #bjc4 ,repeal of ,,cafe standards rules ,the final rules of the ,national ,highway ,traffic ,safety ,administration entitled ,corporate ,average ,fuel ,economy ,standards for ,passenger ,cars and ,light ,trucks for ,model ,years #bjbg and ,beyond and ,fuel ,efficiency ,standards for ,heavy-,duty ,pickup ,trucks and ,vans for ,model ,years #bjcj and ,beyond 7#hi ,fed4 ,reg4 #ebedj 7,june #bd1 #bjbd77 and ,corporate ,average ,fuel ,economy ,standards for ,passenger ,cars and ,light ,trucks for ,model ,years #bjbg-bjcb and ,fuel ,efficiency ,standards for ,heavy-,duty ,pickup ,trucks and ,vans for ,model ,years #bjcj-bjce2 ,correction 7#hi ,fed4 ,reg4 #fjhcb 7,july #bi1 #bjbd77 shall have no force or effect4 ,,iii ,emissions waivers #cja4 ,elimination of vehicle emissions waivers 7a7 ,amendment ,section #bji7;b7 of the ,clean ,air ,act 7#db ,u4,s4,c4 #gedc7;b77 is amended by adding at the end the following3 7#d7 ,no further waivers ,notwithstanding any other provision of this section1 beginning on the date of enactment of this paragraph1 the ,administrator shall not grant a waiver under paragraph 7#a7 to enforce a standard for the control of emissions from new motor vehicles or new motor vehicle engines that differs from a standard established under this ,act by the ,administrator4 4 7b7 ,revocation of existing standards ,each waiver issued under section #bji7;b7 of the ,clean ,air ,act 7#db ,u4,s4,c4 #gedc7;b77 before the date of enactment of this ,act1 including any waiver issued under that section to the ,state of ,california for zero-emission vehicle mandates1 is revoked4 7c7 ,repeal 7#a7 ,in general ,section #agg of the ,clean ,air ,act 7#db ,u4,s4,c4 #gejg7 is repealed4 7#b7 ,conforming amendment ,section #bdi7;e77#c7 of the ,clean ,air ,act 7#db ,u4,s4,c4 #gehi7;e77#c77 is amended by striking the second sentence4 ,,iv ,federal greenhouse gas emissions standards and ,,cafe standards ,a ,establishment of new passenger automobile standards #dja4 ,definitions ,in this subtitle3 7#a7 ,administrator ,the term ,administrator means the ,administrator of the ,environmental ,protection ,agency4 7#b7 ,,cafe standards ,the term ,,cafe standards means the ,corporate ,average ,fuel ,economy standards required under section #cbijb7;a7 of title #di1 ,united ,states ,code4 7#c7 ,greenhouse gas emissions ,the term greenhouse gas emissions means emissions of carbon dioxide1 methane1 nitrous oxide1 and other gases that contribute to climate change4 7#d7 ,secretary ,the term ,secretary means the ,secretary of ,transportation4 #djb4 ,establishment of ,,cafe standards and greenhouse gas emissions standards 7a7 ,new standards 7#a7 ,,cafe standards ,not later than #ahj days after the date of enactment of this ,act1 the ,secretary1 in consultation with the ,secretary of ,energy and the ,administrator1 shall establish ,,cafe standards for passenger automobiles 7as defined in section #cbija7;a7 of title #di1 ,united ,states ,code7 and light-duty trucks 7as defined in section #hf4ahjc-ja of title #dj1 ,code of ,federal ,regulations 7or a successor regulation77 for model years #bjbg through #bjce in accordance with this section4 7#b7 ,,epa emissions standards ,not later than #ahj days after the date of enactment of this ,act1 and notwithstanding any other provision of law1 the ,administrator1 in coordination with the ,secretary1 shall establish standards for greenhouse gas emissions from new motor vehicles and new motor vehicle engines 7as those terms are defined in section #baf of the ,clean ,air ,act 7#db ,u4,s4,c4 #geej77 under section #bjb of the ,clean ,air ,act 7#db ,u4,s4,c4 #geba7 for model years #bjbg through #bjce in accordance with this section4 7b7 ,requirements 7#a7 ,bases ,the ,,cafe standards and greenhouse gas emissions standards established under paragraphs 7#a7 and 7#b71 respectively1 of subsection 7a7 shall-- 7,a7 be based on economic practicability and reflect achievable technological advancements based on market readiness and affordability2 and 7,b7 be based on evidence from industry capacity1 historical data1 and independent expert assessments to determine feasibility and economic impact1 including on motor vehicle manufacturing job quality and stability4 7#b7 ,,cafe standards ,notwithstanding any other provision of law1 in establishing the ,,cafe standards under subsection 7a77#a71 the ,secretary may not consider the fuel economy of dedicated automobiles in any baseline fleet or scenario4 7#c7 ,greenhouse gas standards ,notwithstanding any other provision of law1 the greenhouse gas emissions standards established under subsection 7a77#b7-- 7,a7 shall be technologically feasible and economically practicable for vehicles of any weight class or category when operated on reformulated gasoline that complies with section #baa7o7 of the ,clean ,air ,act 7#db ,u4,s4,c4 #gede7o772 and 7,b7 shall not require1 directly or indirectly1 the production or sale of vehicles operated on electricity4 7c7 ,consultation 7#a7 ,in general ,in establishing the ,,cafe standards and greenhouse gas emissions standards required under paragraphs 7#a7 and 7#b71 respectively1 of subsection 7a71 the ,secretary and the ,administrator shall1 after providing adequate notice1 consult with manufacturers 7as defined in section #cbija7;a7 of title #di1 ,united ,states ,code71 energy producers1 consumer groups1 and other relevant stakeholders4 7#b7 ,use of feedback ,any feedback received from an entity described in paragraph 7#a7 during a consultation described in that paragraph shall be considered by the ,secretary and the ,administrator to ensure the ,,cafe standards and greenhouse gas emissions standards required under paragraphs 7#a7 and 7#b71 respectively1 of subsection 7a7 are technologically and economically achievable4 7d7 ,reports2 adjustment of standards 7#a7 ,reports ,the ,secretary and the ,administrator shall each submit to ,congress a biennial report detailing progress toward achieving the applicable standards established under subsection 7a7 for #bjce4 7#b7 ,adjustment of standards ,based on findings in a report submitted under paragraph 7#a71 including market conditions1 technological advancements1 and economic impact assessments1 the ,secretary and the ,administrator1 as applicable1 may adjust the ,,cafe standards and greenhouse gas emissions standards required under paragraphs 7#a7 and 7#b71 respectively1 of subsection 7a74 7e7 ,continuation of current standards ,if the ,secretary and the ,administrator do not establish the ,,cafe standards and greenhouse gas emissions standards required under paragraphs 7#a7 and 7#b71 respectively1 of subsection 7a7 by the deadlines described in those paragraphs1 the ,,cafe standards and greenhouse gas emissions standards for model year #bjbe shall continue in effect through model year #bjce4 #djc4 ,compliance with fleet average carbon dioxide emissions standards 7a7 ,greenhouse gas emissions standards ,section #bjf of the ,clean ,air ,act 7#db ,u4,s4,c4 #gebe7 is amended by adding at the end the following3 7i7 ,deemed compliance ,if a manufacturer complies with the applicable ,corporate ,average ,fuel ,economy standards required under section #cbijb7;a7 of title #di1 ,united ,states ,code1 in a model year with respect to the passenger automobiles1 non-passenger automobiles1 and work trucks 7as those terms are defined in section #cbija7;a7 of that title7 manufactured by the manufacturer1 including through payment of civil penalties pursuant to section #cbiai of that title or through the purchase of credits available to the manufacturer under section #cbijc of that title1 the manufacturer shall be considered to be in compliance with fleet-average greenhouse gas emissions standards under section #bjb1 including fleet-average carbon dioxide emissions standards1 that are applicable to those vehicles in that model year4 4 7b7 ,,cafe standards ,section #cbijb of title #di1 ,united ,states ,code1 is amended by adding at the end the following3 7l7 ,deemed compliance ,if a manufacturer complies with the fleet-average greenhouse gas emissions standards under section #bjb of the ,clean ,air ,act 7#db ,u4,s4,c4 #geba71 including fleet-average carbon dioxide emissions standards1 for light-duty vehicles and medium-duty vehicles 7as those terms are defined in section #hf4ahjc-ja of title #dj1 ,code of ,federal ,regulations 7or a successor regulation7 for a model year1 including through purchased credits1 the manufacturer shall be considered to be in compliance with the average fuel economy standard prescribed under this section applicable to those vehicles in that model year4 4 #djd4 ,authorization of appropriations ,there are authorized to be appropriated such sums as are necessary to carry out this subtitle and the amendments made by this subtitle4 ,b ,establishment of new heavy-,duty vehicle standards #daa4 ,establishment of heavy-duty vehicle greenhouse gas emissions standards 7a7 ,definitions ,in this section3 7#a7 ,administrator ,the term ,administrator means the ,administrator of the ,environmental ,protection ,agency4 7#b7 ,greenhouse gas emissions ,the term greenhouse gas emissions means emissions of carbon dioxide1 methane1 nitrous oxide1 and other gases that contribute to climate change4 7b7 ,new standards 7#a7 ,in general ,not later than #ahj days after the date of enactment of this ,act1 the ,administrator1 in consultation with the ,secretary of ,transportation1 shall publish in the ,federal ,register new greenhouse gas emissions standards for heavy-duty trucks beginning no earlier than model year #bjbg4 7#b7 ,interim standards ,during the period beginning on the date of enactment of this ,act and ending on the date on which the new greenhouse gas emissions standards established under paragraph 7#a7 is finalized1 the greenhouse gas emissions standards for heavy-duty trucks shall be the standards for model year #bjbd as described in the final rule of the ,administrator and the ,administrator of the ,national ,highway ,traffic ,safety ,administration entitled ,greenhouse ,gas ,emissions and ,fuel ,efficiency ,standards for ,medium- and ,heavy-,duty ,engines and ,vehicles--,phase #b 7#ha ,fed4 ,reg4 #gcdgh 7,october #be1 #bjaf774 7c7 ,requirements ,the greenhouse gas emissions standards established under subsection 7b77#a7 shall-- 7#a7 reflect achievable technological advancements based on market readiness and affordability2 and 7#b7 be based on evidence from industry capacity1 historical market adoption data1 technological advancements1 and independent expert assessments to determine feasibility and economic impact1 including on motor vehicle manufacturing job quality and stability4 7d7 ,consultation ,in establishing the greenhouse gas emissions standards under subsection 7b77#a71 the ,administrator shall1 after providing adequate notice1 consult with manufacturers1 automotive dealers1 end users1 energy producers1 consumer groups1 and other relevant stakeholders4