II 

117TH CONGRESS 

2D SESSION S. 5020 

To amend the Internal Revenue Code of 1986 to temporarily suspend application of the requirement that final assembly of vehicles occur within 

North America for purposes of the clean vehicle credit, and for other 

purposes. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 29, 2022 

Mr. WARNOCK introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To amend the Internal Revenue Code of 1986 to temporarily 

suspend application of the requirement that final assembly of vehicles occur within North America for purposes 

of the clean vehicle credit, and for other purposes. 

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 Electric Ve5 hicles for America Act of 2022’’. 


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2 

•S 5020 IS

1 SEC. 2. ADJUSTMENT OF CERTAIN REQUIREMENTS FOR 

2 CLEAN VEHICLE CREDIT. 

3 (a) FINAL ASSEMBLY.—Subparagraph (G) of section 

4 30D(d)(1) of the Internal Revenue Code of 1986, as added 

5 by section 13401(b) of Public Law 117–169, is amended 

6 by inserting ‘‘in the case of any motor vehicle sold after 

7 December 31, 2025,’’ before ‘‘the final assembly’’. 

8 (b) CRITICAL MINERALS AND BATTERY COMPO9 NENTS.—Section 30D of the Internal Revenue Code of 

10 1986, as amended by section 13401 of Public Law 117– 

11 169, is amended— 

12 (1) in subsection (d)(7)— 

13 (A) in subparagraph (A), by striking ‘‘De14 cember 31, 2024’’ and inserting ‘‘December 31, 

15 2025’’, and 

16 (B) in subparagraph (B), by striking ‘‘De17 cember 31, 2023’’ and inserting ‘‘December 31, 

18 2024’’, and 

19 (2) in subsection (e)— 

20 (A) in paragraph (1)(B)— 

21 (i) in clause (i), by striking ‘‘after the 

22 date on which the proposed guidance de23 scribed in paragraph (3)(B) is issued by 

24 the Secretary and before January 1, 2024’’ 

25 and inserting ‘‘during calendar year 

26 2026’’, 


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•S 5020 IS

1 (ii) in clause (ii), by striking ‘‘2024’’ 

2 and inserting ‘‘2027’’, 

3 (iii) in clause (iii), by striking ‘‘2025’’ 

4 and inserting ‘‘2028’’, 

5 (iv) in clause (iv), by striking ‘‘2026’’ 

6 and inserting ‘‘2029’’, and 

7 (v) in clause (v), by striking ‘‘Decem8 ber 31, 2026’’ and inserting ‘‘December 

9 31, 2029’’, 

10 (B) in paragraph (2)(B)— 

11 (i) in clause (i), by striking ‘‘after the 

12 date on which the proposed guidance de13 scribed in paragraph (3)(B) is issued by 

14 the Secretary and before January 1, 2024’’ 

15 and inserting ‘‘during calendar year 

16 2026’’, 

17 (ii) in clause (ii), by striking ‘‘2024 or 

18 2025’’ and inserting ‘‘2027 or 2028’’, 

19 (iii) in clause (iii), by striking ‘‘2026’’ 

20 and inserting ‘‘2029’’, 

21 (iv) in clause (iv), by striking ‘‘2027’’ 

22 and inserting ‘‘2030’’, 

23 (v) in clause (v), by striking ‘‘2028’’ 

24 and inserting ‘‘2031’’, and 


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•S 5020 IS

1 (vi) in clause (vi), by striking ‘‘De2 cember 31, 2028’’ and inserting ‘‘Decem3 ber 31, 2031’’, and 

4 (C) in paragraph (3)(B), by striking ‘‘De5 cember 31, 2022’’ and inserting ‘‘December 31, 

6 2025’’. 

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

8 this section shall take effect as if included in the enact9 ment of section 13401 of Public Law 117–169. 

Æ 


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