I 

116TH CONGRESS 

1ST SESSION H. R. 5161 

To amend the Internal Revenue Code of 1986 to provide a credit for 

previously-owned qualified plug-in electric drive motor vehicles. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 19, 2019 

Mr. GOMEZ (for himself, Mr. BLUMENAUER, Ms. DELBENE, Mr. SUOZZI, Ms. 

MOORE, Mr. PANETTA, Mr. EVANS, Mr. BEYER, and Ms. SA ́NCHEZ) introduced the following bill; which was referred to the Committee on Ways 

and Means 

A BILL 

To amend the Internal Revenue Code of 1986 to provide 

a credit for previously-owned qualified plug-in electric 

drive motor vehicles. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 

3 SECTION 1. SHORT TITLE. 

4 This Act may be cited as the ‘‘Affordable EVs for 

5 Working Families Act of 2019’’. 

6 SEC. 2. CREDIT FOR PREVIOUSLY-OWNED QUALIFIED 

7 PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES. 

8 (a) IN GENERAL.—Subpart A of part IV of sub9 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 is amended by inserting after section 25D the fol2 lowing new section: 

3 ‘‘SEC. 25E. PREVIOUSLY-OWNED QUALIFIED PLUG-IN ELEC4 TRIC DRIVE MOTOR VEHICLES. 

5 ‘‘(a) ALLOWANCE OF CREDIT.—In the case of a 

6 qualified buyer who during a taxable year places in service 

7 a previously-owned qualified plug-in electric drive motor 

8 vehicle, there shall be allowed as a credit against the tax 

9 imposed by this chapter for the taxable year an amount 

10 equal to the sum of— 

11 ‘‘(1) $1,250, plus 

12 ‘‘(2) in the case of a vehicle which draws pro13 pulsion energy from a battery which exceeds 4 kilo14 watt hours of capacity (determined at the time of 

15 sale), the lesser of— 

16 ‘‘(A) $1,250, and 

17 ‘‘(B) the product of $208.50 and such ex18 cess kilowatt hours. 

19 ‘‘(b) LIMITATIONS.— 

20 ‘‘(1) SALE PRICE.—The credit allowed under 

21 subsection (a) with respect to sale of a vehicle shall 

22 not exceed 30 percent of the sale price. 

23 ‘‘(2) ADJUSTED GROSS INCOME.—The amount 

24 which would (but for this paragraph) be allowed as 

25 a credit under subsection (a) shall be reduced (but 


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1 not below zero) by $250 for each $1,000 (or fraction 

2 thereof) by which the taxpayer’s adjusted gross in3 come exceeds $30,000 (twice such amount in the 

4 case of a joint return). 

5 ‘‘(c) DEFINITIONS.—For purposes of this section— 

6 ‘‘(1) PREVIOUSLY-OWNED QUALIFIED PLUG-IN

7 ELECTRIC DRIVE MOTOR VEHICLE.—The term ‘pre8 viously-owned qualified plug-in electric drive motor 

9 vehicle’ means, with respect to a taxpayer, a motor 

10 vehicle— 

11 ‘‘(A) the model year of which is at least 2 

12 earlier than the calendar year in which the tax13 payer acquires such vehicle, 

14 ‘‘(B) the original use of which commences 

15 with a person other than the taxpayer, 

16 ‘‘(C) which is acquired by the taxpayer in 

17 a qualified sale, 

18 ‘‘(D) registered by the taxpayer for oper19 ation in a State or possession of the United 

20 States, and 

21 ‘‘(E) which meets the requirements of sub22 paragraphs (C), (D), (E), and (F) of section 

23 30D(d)(1). 

24 ‘‘(2) QUALIFIED SALE.—The term ‘qualified 

25 sale’ means a sale of a motor vehicle— 


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1 ‘‘(A) by a person who holds such vehicle in 

2 inventory (within the meaning of section 471) 

3 for sale or lease, 

4 ‘‘(B) for a sale price of less than $25,000, 

5 and 

6 ‘‘(C) which is the first transfer since the 

7 date of the enactment of this section to a per8 son other than the person with whom the origi9 nal use of such vehicle commenced. 

10 ‘‘(3) QUALIFIED BUYER.—The term ‘qualified 

11 buyer’ means, with respect to a sale of a motor vehi12 cle, a taxpayer— 

13 ‘‘(A) who is an individual, 

14 ‘‘(B) who purchases such vehicle for use 

15 and not for resale, 

16 ‘‘(C) with respect to whom no deduction is 

17 allowable with respect to another taxpayer 

18 under section 151, 

19 ‘‘(D) who has not been allowed a credit 

20 under this section for any sale during the 3- 

21 year period ending on the date of the sale of 

22 such vehicle, and 

23 ‘‘(E) who possesses a certificate issued by 

24 the seller that certifies— 


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1 ‘‘(i) that the vehicle is a previously2 owned qualified plug-in electric drive motor 

3 vehicle, 

4 ‘‘(ii) the capacity of the battery at 

5 time of sale, and 

6 ‘‘(iii) such other information as the 

7 Secretary may require. 

8 ‘‘(4) MOTOR VEHICLE; CAPACITY.—The terms 

9 ‘motor vehicle’ and ‘capacity’ have the meaning 

10 given such terms in paragraphs (2) and (4) of sec11 tion 30D(d), respectively. 

12 ‘‘(d) APPLICATION OF CERTAIN RULES.—For pur13 poses of this section, rules similar to the rules of para14 graphs (1), (2), (4), (5), (6), and (7) of section 30D(f) 

15 shall apply for purposes of this section. 

16 ‘‘(e) CERTIFICATE SUBMISSION REQUIREMENT.— 

17 The Secretary may require that the issuer of the certifi18 cate described in subsection (c)(3)(E) submit such certifi19 cate to the Secretary at the time and in the manner re20 quired by the Secretary. 

21 ‘‘(f) TERMINATION.—No credit shall be allowed 

22 under this section with respect to sales after December 

23 31, 2024.’’. 

24 (b) CLERICAL AMENDMENT.—The table of sections 

25 for subpart A of part IV of subchapter A of chapter 1 


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1 of such Code is amended by inserting after the item relat2 ing to section 25D the following new item: 

‘‘Sec. 25E. Previously-owned qualified plug-in electric drive motor vehicles.’’. 

3 (c) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to sales after the date of the enact5 ment of this Act. 

Æ 


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