I 

118TH CONGRESS 

2D SESSION H. R. 10516 

To amend the Internal Revenue Code of 1986 to repeal the credit for new 

clean vehicles, and for other purposes. 

IN THE HOUSE OF REPRESENTATIVES 

DECEMBER 19, 2024 

Mr. ARRINGTON (for himself, Ms. VAN DUYNE, Mr. TIFFANY, Mr. FEENSTRA, 

Mr. SMITH of Nebraska, Mr. ELLZEY, Mr. ESTES, Mr. FINSTAD, Mr. 

WILLIAMS of Texas, Ms. TENNEY, Mr. SESSIONS, Mr. ROY, and Mr. 

BABIN) 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 repeal 

the credit for new clean vehicles, 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 ‘‘Eliminate Lavish In5 centives To Electric Vehicles Act’’ or the ‘‘ELITE Vehi6 cles Act’’. 

7 SEC. 2. REPEAL OF CLEAN VEHICLE CREDIT. 

8 (a) IN GENERAL.—Subpart B 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 striking section 30D (and by striking 

2 the item relating to such section in the table of sections 

3 for such subpart). 

4 (b) CONFORMING AMENDMENTS.— 

5 (1) Section 30B(d)(3) of the Internal Revenue 

6 Code of 1986 is amended by striking subparagraph 

7 (D). 

8 (2) Section 38(b) of such Code is amended by 

9 striking paragraph (30). 

10 (3) Section 179D(d) of such Code is amend11 ed— 

12 (A) in paragraph (3)(B)(ii), by striking 

13 ‘‘(as defined in section 30D(g)(9))’’, and 

14 (B) by adding at the end the following new 

15 paragraph: 

16 ‘‘(6) INDIAN TRIBAL GOVERNMENT.—For pur17 poses of this subsection, the term ‘Indian tribal gov18 ernment’ means the recognized governing body of 

19 any Indian or Alaska Native tribe, band, nation, 

20 pueblo, village, community, component band, or com21 ponent reservation, individually identified (including 

22 parenthetically) in the list published most recently as 

23 of the date of enactment of this paragraph pursuant 

24 to section 104 of the Federally Recognized Indian 

25 Tribe List Act of 1994 (25 U.S.C. 5131).’’. 


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1 (4) Section 1016(a) of such Code is amended— 

2 (A) in paragraph (36), by adding ‘‘and’’ at 

3 the end, 

4 (B) by striking paragraph (37), and 

5 (C) by redesignating paragraph (38) as 

6 paragraph (37). 

7 (5) Section 6213(g)(2) of such Code is amend8 ed by striking subparagraph (T). 

9 (6) Section 6417(d)(1)(A)(iv) of such Code is 

10 amended by striking ‘‘section 30D(g)(9)’’ and insert11 ing ‘‘section 179D(d)(6)’’. 

12 (7) Section 6501(m) of such Code is amended 

13 by striking ‘‘30D(f)(6),’’. 

14 (8) Section 166(b)(5)(A)(ii) of title 23, United 

15 States Code, is amended by inserting ‘‘, as in effect 

16 on the date of the enactment of the ELITE Vehicles 

17 Act’’ after ‘‘section 30D(d)(1) of the Internal Rev18 enue Code of 1986’’. 

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

20 this section shall apply to vehicles purchased, or for which 

21 a written binding contract to purchase has been entered 

22 into, after the date which is 30 days after the date of en23 actment of this Act. 


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1 SEC. 3. REPEAL OF CREDIT FOR PREVIOUSLY-OWNED 

2 CLEAN VEHICLES. 

3 (a) IN GENERAL.—Subpart A of part IV of sub4 chapter A of chapter 1 of the Internal Revenue Code of 

5 1986 is amended by striking section 25E (and by striking 

6 the item relating to such section in the table of sections 

7 for such subpart). 

8 (b) CONFORMING AMENDMENT.—Section 6213(g)(2) 

9 of the Internal Revenue Code of 1986 is amended by strik10 ing subparagraph (U). 

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

12 this section shall apply to vehicles purchased, or for which 

13 a written binding contract to purchase has been entered 

14 into, after the date which is 30 days after the date of en15 actment of this Act. 

16 SEC. 4. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL 

17 CLEAN VEHICLES. 

18 (a) IN GENERAL.—Subpart D of part IV of sub19 chapter A of chapter 1 of the Internal Revenue Code of 

20 1986 is amended by striking section 45W (and by striking 

21 the item relating to such section in the table of sections 

22 for such subpart). 

23 (b) CONFORMING AMENDMENTS.— 

24 (1) Section 38(b) of the Internal Revenue Code 

25 of 1986, as amended by sections 13502, 13701, and 

26 13704 of Public Law 117–169, is amended— 


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1 (A) by striking paragraph (37), and 

2 (B) by redesignating paragraphs (38) 

3 through (41) as paragraphs (37) through (40), 

4 respectively. 

5 (2) Section 6213(g)(2) of such Code is amend6 ed— 

7 (A) by adding ‘‘and’’ at the end of sub8 paragraph (R), 

9 (B) by striking the comma at the end of 

10 subparagraph (S) and inserting a period, and 

11 (C) by striking subparagraph (V). 

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

13 this section shall apply to vehicles purchased, or for which 

14 a written binding contract to purchase has been entered 

15 into, after the date which is 30 days after the date of en16 actment of this Act. 

17 SEC. 5. EXCLUSION OF ELECTRIC VEHICLE RECHARGING 

18 PROPERTY FROM ALTERNATIVE FUEL VEHI19 CLE REFUELING PROPERTY CREDIT. 

20 (a) IN GENERAL.—Section 30C of the Internal Rev21 enue Code of 1986 is amended— 

22 (1) in subsection (c)— 

23 (A) in paragraph (1)(B), by striking clause 

24 (iii), and 


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1 (B) by striking paragraph (2) and insert2 ing the following: 

3 ‘‘(2) EXCLUSION OF ELECTRIC VEHICLE RE4 CHARGING PROPERTY.—The term ‘qualified alter5 native fuel vehicle refueling property’ shall not in6 clude any property for the recharging of motor vehi7 cles propelled by electricity.’’, and 

8 (2) by striking subsection (f). 

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

10 this section shall apply to property purchased, or for which 

11 a written binding contract to purchase has been entered 

12 into, after the date which is 30 days after the date of en13 actment of this Act. 

Æ 


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