I 

118TH CONGRESS 

2D SESSION H. R. 7904 

To amend the Internal Revenue Code of 1986 to extend tax credits for 

clean vehicles to possessions of the United States. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 9, 2024 

Mrs. GONZA ́LEZ-COLO ́N (for herself and Mr. SOTO) 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 extend 

tax credits for clean vehicles to possessions of the United 

States. 

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

3 SECTION 1. CLEAN VEHICLE CREDITS EXTENDED TO POS4 SESSIONS OF THE UNITED STATES. 

5 (a) EXTENSION OF ELIGIBILITY FOR CREDITS TO

6 POSSESSIONS OF THE UNITED STATES.—Section 

7 30D(f)(4) of the Internal Revenue Code of 1986 is amend8 ed— 

9 (1) in the heading, by striking ‘‘PROPERTY’’ 

10 and inserting ‘‘CERTAIN PROPERTY’’, 


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1 (2) by striking ‘‘No credit’’ and inserting: 

2 ‘‘(A) IN GENERAL.—Except as provided in 

3 subparagraph (B), no credit’’, and 

4 (3) by adding at the end the following: 

5 ‘‘(B) EXCEPTION FOR PROPERTY USED IN

6 POSSESSIONS.—In the case of property which is 

7 used predominantly in a possession of the 

8 United States, the credit allowable under sub9 section (a) shall be determined without regard 

10 to subparagraph (A).’’. 

11 (b) PAYMENTS TO POSSESSIONS.— 

12 (1) IN GENERAL.—Section 30D(f) of the Inter13 nal Revenue Code of 1986 is amended by adding at 

14 the end the following new paragraph: 

15 ‘‘(12) PAYMENTS TO POSSESSIONS.— 

16 ‘‘(A) PAYMENTS TO POSSESSIONS WITH

17 MIRROR CODE TAX SYSTEMS.—In the case of 

18 any possession of the United States with a mir19 ror code tax system, this section shall not be 

20 treated as part of the income tax laws of the 

21 United States for purposes of determining the 

22 income tax law of such possession unless such 

23 possession elects to have this section be so 

24 treated. 


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1 ‘‘(B) PAYMENTS TO OTHER POSSES2 SIONS.—The Secretary shall pay to each posses3 sion of the United States which does not have 

4 a mirror code tax system amounts estimated by 

5 the Secretary as being equal to the aggregate 

6 benefits (if any) that would have been provided 

7 to residents of such possession by reason of the 

8 provisions of this section if a mirror code tax 

9 system had been in effect in such possession. 

10 The preceding sentence shall not apply unless 

11 the respective possession has a plan which has 

12 been approved by the Secretary under which 

13 such possession will promptly distribute such 

14 payments to its residents. 

15 ‘‘(C) MIRROR CODE TAX SYSTEM; TREAT16 MENT OF PAYMENTS.—Rules similar to the 

17 rules of paragraphs (3), (4), and (5) of section 

18 21(h) shall apply for purposes of this section.’’. 

19 (2) PREVIOUSLY-OWNED CLEAN VEHICLES.— 

20 Section 25E of such Code is amended— 

21 (A) by redesignating subsection (g) as sub22 section (h), and 

23 (B) by inserting after subsection (f) the 

24 following new subsection: 


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1 ‘‘(g) PAYMENTS TO POSSESSIONS.—Rules similar to 

2 the rules of paragraph (12) of section 30D(f) shall 

3 apply.’’. 

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

5 this section shall take effect as if included in the provisions 

6 of Public Law 117–169 to which they relate. 

Æ 


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