I 

116TH CONGRESS 

1ST SESSION H. R. 5163 

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

zero-emission buses. 

IN THE HOUSE OF REPRESENTATIVES 

NOVEMBER 19, 2019 

Mr. PANETTA (for himself, Ms. BROWNLEY of California, Mr. BEYER, Mr. 

SUOZZI, Ms. JUDY CHU of California, Ms. SA ́NCHEZ, Mr. DANNY K. 

DAVIS of Illinois, Ms. DELBENE, and Mr. BLUMENAUER) 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 

for a credit for zero-emission buses. 

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 ‘‘Green Bus Tax Credit 

5 Act of 2019’’. 

6 SEC. 2. CREDIT FOR ZERO-EMISSION BUSES. 

7 (a) IN GENERAL.—Subpart D of part IV of sub8 chapter A of chapter 1 of the Internal Revenue Code of 


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1 1986 is amended by adding at the end the following new 

2 section: 

3 ‘‘SEC. 45T. ZERO-EMISSION BUS CREDIT. 

4 ‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec5 tion 38, in the case of a manufacturer of a zero-emission 

6 heavy vehicle, the zero-emission bus credit determined 

7 under this section for a taxable year is an amount equal 

8 to 10 percent of the sum of the sale price of each zero9 emission heavy vehicle sold by such taxpayer during such 

10 taxable year. 

11 ‘‘(b) LIMITATION.—The sale price of a zero-emission 

12 heavy vehicle may not be taken into account under sub13 section (a) to the extent such price exceeds $1,000,000. 

14 ‘‘(c) ZERO-EMISSION HEAVY VEHICLE.—For pur15 poses of this section— 

16 ‘‘(1) IN GENERAL.—The term ‘zero-emission 

17 heavy vehicle’ means a motor vehicle which— 

18 ‘‘(A) has a gross vehicle weight rating of 

19 not less than 14,000 pounds, 

20 ‘‘(B) is not powered or charged by an in21 ternal combustion engine, and 

22 ‘‘(C) is propelled solely by an electric 

23 motor which draws electricity from a battery or 

24 fuel cell. 


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1 ‘‘(2) MOTOR VEHICLE; MANUFACTURER.—The 

2 term ‘motor vehicle’ and ‘manufacturer’ have the 

3 meaning given such terms in paragraphs (2) and (3) 

4 of section 30D(d), respectively. 

5 ‘‘(d) SPECIAL RULES.— 

6 ‘‘(1) SALE PRICE.—For purposes of this sec7 tion, the sale price of a zero-emission heavy vehicle 

8 shall be reduced by any rebate or other incentive 

9 given before, on, or after the date of the sale. 

10 ‘‘(2) DOMESTIC USE.—No credit shall be al11 lowed under subsection (a) with respect to a zero12 emission heavy vehicle to a manufacturer who knows 

13 or has reason to know that such vehicle will not be 

14 used primarily in the United States or a possession 

15 of the United States. 

16 ‘‘(3) REGULATIONS.—The Secretary shall pre17 scribe such regulations as may be necessary or ap18 propriate to carry out the purposes of this section. 

19 ‘‘(e) TERMINATION.—This section shall not apply to 

20 sales after December 31, 2024.’’. 

21 (b) CREDIT MADE PART OF GENERAL BUSINESS

22 CREDIT.—Subsection (b) of section 38 of such Code is 

23 amended by striking ‘‘plus’’ at the end of paragraph (31), 

24 by striking the period at the end of paragraph (32) and 


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1 inserting ‘‘, plus’’, and by adding at the end the following 

2 new paragraph: 

3 ‘‘(33) the zero-emission bus credit determined 

4 under section 45T.’’. 

5 (c) CLERICAL AMENDMENT.—The table of sections 

6 for subpart D of part IV of subchapter A of chapter 1 

7 of such Code is amended by adding at the end the fol8 lowing new item: 

‘‘Sec. 45T. Zero-emission bus credit.’’. 

9 (d) EFFECTIVE DATE.—The amendments made by 

10 this section shall apply to sales after the date of the enact11 ment of this Act. 

Æ 


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