II 

118TH CONGRESS 

2D SESSION S. 4237 

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

clean vehicles, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

MAY 2, 2024 

Mr. BARRASSO (for himself, Mr. BRAUN, Mrs. CAPITO, Mr. COTTON, Mr. 

CRAMER, Mr. DAINES, Ms. ERNST, Mr. HOEVEN, Mr. LANKFORD, Mr. 

LEE, Ms. LUMMIS, Mr. MARSHALL, Mr. RICKETTS, Mr. RISCH, Mr. 

ROUNDS, Mr. SCHMITT, Mr. SCOTT of Florida, Mr. THUNE, and Mr. 

RUBIO) 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 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’’. 


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•S 4237 IS

1 SEC. 2. REPEAL OF CLEAN VEHICLE CREDIT. 

2 (a) IN GENERAL.—Subpart B of part IV of sub3 chapter A of chapter 1 of the Internal Revenue Code of 

4 1986 is amended by striking section 30D (and by striking 

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

6 for such subpart). 

7 (b) CONFORMING AMENDMENTS.— 

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

9 Code of 1986 is amended by striking subparagraph 

10 (D). 

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

12 striking paragraph (30). 

13 (3) Section 179D(d) of such Code is amend14 ed— 

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

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

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

18 paragraph: 

19 ‘‘(6) INDIAN TRIBAL GOVERNMENT.—For pur20 poses of this subsection, the term ‘Indian tribal gov21 ernment’ means the recognized governing body of 

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

23 pueblo, village, community, component band, or com24 ponent reservation, individually identified (including 

25 parenthetically) in the list published most recently as 

26 of the date of enactment of this paragraph pursuant 


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•S 4237 IS

1 to section 104 of the Federally Recognized Indian 

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

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

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

5 the end, 

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

7 (C) by redesignating paragraph (38) as 

8 paragraph (37). 

9 (5) Section 6213(g)(2) of such Code is amend10 ed by striking subparagraph (T). 

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

12 amended by striking ‘‘section 30D(g)(9)’’ and insert13 ing ‘‘section 179D(d)(6)’’. 

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

15 by striking ‘‘30D(f)(6),’’. 

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

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

18 on the date of the enactment of the ELITE Vehicles 

19 Act’’ after ‘‘section 30D(d)(1) of the Internal Rev20 enue Code of 1986’’. 

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

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

23 a written binding contract to purchase has been entered 

24 into, after the date which is 30 days after the date of en25 actment of this Act. 


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•S 4237 IS

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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•S 4237 IS

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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•S 4237 IS

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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