I

106TH CONGRESS

1ST SESSION H. R. 1108

To amend the Internal Revenue Code of 1986 to encourage the production

and use of electric vehicles.

IN THE HOUSE OF REPRESENTATIVES

MARCH 15, 1999

Mr. COLLINS (for himself, Mr. LEWIS of Georgia, Mr. NEAL of Massachusetts,

Mr. ABERCROMBIE, Mrs. MINK of Hawaii, Mrs. THURMAN, Mr. WYNN,

and Mr. BOEHLERT) 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 encourage

the production and use of electric vehicles.

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; AMENDMENT OF 1986 CODE.

4 (a) SHORT TITLE.—This Act may be cited as the

5 ‘‘Electric Vehicle Consumer Incentive Tax Act of 1999’’.

6 (b) AMENDMENT OF 1986 CODE.—Except as other7 wise expressly provided, whenever in this Act an amend8 ment or repeal is expressed in terms of an amendment

9 to, or repeal of, a section or other provision, the reference
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1 shall be considered to be made to a section or other provi2 sion of the Internal Revenue Code of 1986.

3 SEC. 2. GOVERNMENTAL USE RESTRICTIONS MODIFIED

4 FOR ELECTRIC VEHICLES.

5 (a) IN GENERAL.—Paragraph (3) of section 30(d)

6 (relating to special rules) is amended by inserting ‘‘(with7 out regard to paragraph (4)(A)(i) thereof)’’ after ‘‘section

8 50(b)’’.

9 (b) CONFORMING AMENDMENT.—Paragraph (5) of

10 section 179A(e) (relating to other definitions and special

11 rules) is amended by adding at the end the following new

12 sentence: ‘‘For purposes of the preceding sentence, section

13 50(b)(4)(A)(i) shall not apply to any vehicle which is de14 scribed in subclause (I) or (II) of subsection (b)(1)(A)(iii)

15 of this section and which is powered primarily by elec16 tricity.’’

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

18 this section shall apply to property placed in service on

19 or after the date of the enactment of this Act.

20 SEC. 3. LARGE ELECTRIC TRUCKS, VANS, AND BUSES ELIGI21 BLE FOR DEDUCTION FOR CLEAN-FUEL VEHI22 CLES IN LIEU OF CREDIT.

23 (a) IN GENERAL.—Paragraph (1) of section 30(c)

24 (relating to credit for qualified electric vehicles) is amend25 ed by adding at the end the following new flush sentence:
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1 ‘‘Such term shall not include any vehicle described

2 in subclause (I) or (II) of section

3 179A(b)(1)(A)(iii).’’

4 (b) EFFECTIVE DATE.—The amendment made by

5 this section shall apply to property placed in service on

6 or after the date of the enactment of this Act.

7 SEC. 4. ELECTRIC VEHICLE CREDIT AMOUNT.

8 (a) IN GENERAL.—Subsection (a) of section 30 (re9 lating to credit for qualified electric vehicles) is amended

10 by striking ‘‘10 percent of’’.

11 (b) EFFECTIVE DATE.—The amendment made by

12 this section shall apply to property placed in service on

13 or after the date of the enactment of this Act.

14 SEC. 5. EXTENSION OF CREDIT FOR QUALIFIED ELECTRIC

15 VEHICLES.

16 (a) IN GENERAL.—Subsection (e) of section 30 (re17 lating to the termination of the credit) is amended by

18 striking ‘‘December 31, 2004’’ and inserting ‘‘December

19 31, 2008’’.

20 (b) CONFORMING AMENDMENT.—Paragraph (2) of

21 section 30(b) (relating to the phaseout of the credit) is

22 amended by striking ‘‘December 31, 2001’’ and inserting

23 ‘‘December 31, 2005’’ and by striking ‘‘2002’’, ‘‘2003’’,

24 and ‘‘2004’’ and inserting ‘‘2006’’, ‘‘2007’’, and ‘‘2008’’,

25 respectively.
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1 (c) EFFECTIVE DATE.—The amendments made by

2 this section shall take effect on the date of the enactment

3 of this Act.

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