IB 

Union Calendar No. 454 

118TH CONGRESS 

2D SESSION H. R. 7980 

[Report No. 118–550] 

To amend the Internal Revenue Code of 1986 to exclude vehicles the batteries 

of which contain materials sourced from prohibited foreign entities from 

the clean vehicle credit. 

IN THE HOUSE OF REPRESENTATIVES 

APRIL 15, 2024 

Mrs. MILLER of West Virginia introduced the following bill; which was 

referred to the Committee on Ways and Means 

JUNE 11, 2024 

Additional sponsors: Ms. TENNEY, Mr. KELLY of Pennsylvania, Ms. VAN

DUYNE, and Mr. FERGUSON

JUNE 11, 2024 

Reported with an amendment, committed to the Committee of the Whole 

House on the State of the Union, and ordered to be printed 

[Strike out all after the enacting clause and insert the part printed in italic] 

[For text of introduced bill, see copy of bill as introduced on April 15, 2024] 


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•HR 7980 RH

A BILL 

To amend the Internal Revenue Code of 1986 to exclude 

vehicles the batteries of which contain materials sourced 

from prohibited foreign entities from the clean vehicle 

credit. 


ssavage on LAPJG3WLY3PROD with BILLS
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•HR 7980 RH

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 ‘‘End Chinese Dominance 

5 of Electric Vehicles in America Act of 2024’’. 

6 SEC. 2. EXCLUSION FROM CLEAN VEHICLE CREDIT OF VEHI7 CLES CONTAINING MATERIALS SOURCED 

8 FROM PROHIBITED FOREIGN ENTITIES. 

9 (a) IN GENERAL.—Section 30D(d)(7) of the Internal 

10 Revenue Code of 1986 is amended to read as follows: 

11 ‘‘(7) EXCLUDED ENTITIES.— 

12 ‘‘(A) IN GENERAL.—For purposes of this 

13 section, the term ‘new clean vehicle’ shall not in14 clude any vehicle— 

15 ‘‘(i) with respect to which any of the 

16 components contained in the drive battery 

17 or any material contained in such a compo18 nent was extracted, processed, recycled, 

19 manufactured, or assembled by a prohibited 

20 foreign entity, or 

21 ‘‘(ii) the drive battery of which is de22 signed, manufactured, or produced using 

23 any process attributable to any licensing, 

24 royalty, service, or similar agreement with 

25 a prohibited foreign entity the estimated 


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•HR 7980 RH

1 total contract cost, including variable, con2 tingent, or sales-based payments, of which 

3 exceeds $5,000,000. 

4 ‘‘(B) PROHIBITED FOREIGN ENTITY.—For 

5 purposes of subparagraph (A), the term ‘prohib6 ited foreign entity’ means— 

7 ‘‘(i) any foreign entity of concern (as 

8 defined in section 40207(a)(5) of the Infra9 structure Investment and Jobs Act), 

10 ‘‘(ii) any entity with respect to which 

11 the government of a covered nation has the 

12 right or power (directly or indirectly) to 

13 appoint or approve the appointment of a 

14 covered officer, or 

15 ‘‘(iii) any entity 25 percent or more of 

16 the capital or profits interests of which are 

17 owned (directly or indirectly) in the aggre18 gate by 1 or more of the following: 

19 ‘‘(I) A covered nation or an entity 

20 described in clause (i) or (ii). 

21 ‘‘(II) A citizen, national, or resi22 dent of a covered nation. 

23 ‘‘(III) An entity organized under 

24 the laws of a covered nation. 


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•HR 7980 RH

1 ‘‘(C) COVERED OFFICER.—For purposes of 

2 this paragraph, the term ‘covered officer’ 

3 means— 

4 ‘‘(i) any member of the board of direc5 tors, board of supervisors, or an equivalent 

6 governing body, 

7 ‘‘(ii) the president, senior vice presi8 dent, chief executive officer, chief operating 

9 officer, chief financial officer, or general 

10 counsel, or 

11 ‘‘(iii) any individual who performs du12 ties usually associated with a title listed in 

13 clause (i) or (ii). 

14 ‘‘(D) COVERED NATION.—For purposes of 

15 this paragraph, the term ‘covered nation’ has the 

16 meaning given such term in section 4872(d) of 

17 title 10, United States Code. 

18 ‘‘(E) DRIVE BATTERY.—For purposes of this 

19 paragraph, the term ‘drive battery’ means, with 

20 respect to a vehicle, the battery from which the 

21 electric motor of such vehicle draws electricity.’’. 

22 (b) EFFECTIVE DATE.—The amendment made by this 

23 section shall apply to vehicles placed in service after the 

24 date of enactment of this Act. 


ssavage on LAPJG3WLY3PROD with BILLS
Union Calendar No. 454 

118TH CONGRESS 

2D SESSION H. R. 7980 

[Report No. 118–550] 

A BILL 

To amend the Internal Revenue Code of 1986 to 

from the clean vehicle credit. materials sourced from prohibited foreign entities exclude vehicles the batteries of which contain 

JUNE 11, 2024 

Reported with an amendment, committed to the Comand ordered to be printed mittee of the Whole House on the State of the Union, 


ssavage on LAPJG3WLY3PROD with BILLS