II 

118TH CONGRESS 

1ST SESSION S. 2962 

To repeal tax incentives relating to electric vehicles, and to establish a tax 

credit to promote automobile manufacturing in the United States. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 28 (legislative day, SEPTEMBER 22), 2023 

Mr. VANCE introduced the following bill; which was read twice and referred 

to the Committee on Finance 

A BILL 

To repeal tax incentives relating to electric vehicles, and 

to establish a tax credit to promote automobile manufacturing in 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. SHORT TITLE. 

4 This Act may be cited as the ‘‘Drive American Act’’. 

5 SEC. 2. AMENDMENT OF 1986 CODE. 

6 Except as otherwise expressly provided, whenever in 

7 this Act an amendment or repeal is expressed in terms 

8 of an amendment to, or repeal of, a section or other provi9 sion, the reference shall be considered to be made to a 


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1 section or other provision of the Internal Revenue Code 

2 of 1986. 

3 TITLE I—REPEAL OF ELECTRIC 

4 VEHICLE INCENTIVES 

5 SEC. 101. REPEAL OF CLEAN VEHICLE CREDIT. 

6 (a) IN GENERAL.—Subpart B of part IV of sub7 chapter A of chapter 1 is amended by striking section 30D 

8 (and by striking the item relating to such section in the 

9 table of sections for such subpart). 

10 (b) CONFORMING AMENDMENTS.— 

11 (1) Section 30B(d)(3) is amended by striking 

12 subparagraph (D). 

13 (2) Section 38(b) is amended by striking para14 graph (30). 

15 (3) Section 179D(d)(3)(B)(ii) is amended by in16 serting ‘‘, as in effect on the day before the date of 

17 the enactment of the Drive American Act’’ after 

18 ‘‘section 30D(g)(9)’’. 

19 (4) Section 1016(a) is amended— 

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

21 the end, 

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

23 (C) by redesignating paragraph (38) as 

24 paragraph (37). 


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1 (5) Section 6213(g)(2) is amended by striking 

2 subparagraph (T). 

3 (6) Section 6417(d)(1)(A)(iv) is amended by in4 serting ‘‘, as in effect on the day before the date of 

5 the enactment of the Drive American Act’’ after 

6 ‘‘section 30D(g)(9)’’. 

7 (7) Section 6501(m) is amended by striking 

8 ‘‘30D(f)(6),’’. 

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

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

11 on the day before the date of the enactment of the 

12 Drive American Act’’ after ‘‘section 30D(d)(1) of 

13 the Internal Revenue Code of 1986’’. 

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

15 this section shall apply to vehicle placed in service after 

16 December 31, 2022. 

17 SEC. 102. REPEAL OF CREDIT FOR PREVIOUSLY-OWNED 

18 CLEAN VEHICLES. 

19 (a) IN GENERAL.—Subpart A of part IV of sub20 chapter A of chapter 1 is amended by striking section 25E 

21 (and by striking the item relating to such section in the 

22 table of sections for such subpart). 

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

24 is amended by striking subparagraph (U). 


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

2 this section shall apply to vehicles acquired after Decem3 ber 31, 2022. 

4 SEC. 103. REPEAL OF CREDIT FOR QUALIFIED COMMER5 CIAL CLEAN VEHICLES. 

6 (a) IN GENERAL.—Subpart D of part IV of sub7 chapter A of chapter 1 is amended by striking section 45W 

8 (and by striking the item relating to such section in the 

9 table of sections for such subpart). 

10 (b) CONFORMING AMENDMENTS.— 

11 (1) Section 38(b) is amended by striking para12 graph (37). 

13 (2) Section 6213(g)(2) is amended by striking 

14 subparagraph (V). 

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

16 this section shall apply to vehicles acquired after Decem17 ber 31, 2022. 

18 SEC. 104. ALTERNATIVE FUEL REFUELING PROPERTY 

19 CREDIT. 

20 (a) IN GENERAL.—Subpart B of part IV of sub21 chapter A of chapter 1 is amended by striking section 30C 

22 (and by striking the item relating to such section in the 

23 table of sections for such subpart). 

24 (b) CONFORMING AMENDMENTS.— 


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1 (1) Section 38(b) is amended by striking para2 graph (25). 

3 (2) Section 55(c)(3) is amended by striking 

4 ‘‘sections 30C(d)(2) and 38(c)’’ and inserting ‘‘sec5 tion 38(c)’’. 

6 (3) Section 1016(a), as amended by section 

7 101, is amended— 

8 (A) in paragraph (35), by adding ‘‘and’’ at 

9 the end, 

10 (B) by striking paragraph (36), and 

11 (C) by redesignating paragraph (37) as 

12 paragraph (36). 

13 (4) Section 6417(b) is amended by striking 

14 paragraph (1). 

15 (5) Section 6418(f)(1)(A) is amended by strik16 ing clause (i). 

17 (6) Section 6501(m) is amended by striking 

18 ‘‘30C(e)(4),’’. 

19 (7) Section 244(b) of the Energy Independence 

20 and Security Act of 2007 (42 U.S.C. 17052(b)) is 

21 amended by striking paragraph (6). 

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

23 this section shall apply to property placed in service after 

24 December 31, 2021. 


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1 TITLE II—CREDIT FOR AUTO2 MOBILES MADE IN THE 

3 UNITED STATES 

4 SEC. 201. ESTABLISHMENT OF AMERICA FIRST VEHICLE 

5 CREDIT. 

6 (a) IN GENERAL.—Subpart B of part IV of sub7 chapter A of chapter 1 is amended by adding at the end 

8 the following new section: 

9 ‘‘SEC. 30E. AMERICA FIRST VEHICLE CREDIT. 

10 ‘‘(a) ALLOWANCE OF CREDIT.—There shall be al11 lowed as a credit against the tax imposed by this chapter 

12 for the taxable year an amount equal to the sum of the 

13 credit amounts determined under subsection (b) with re14 spect to each new vehicle placed in service by the taxpayer 

15 during the taxable year. 

16 ‘‘(b) PER VEHICLE DOLLAR LIMITATION.— 

17 ‘‘(1) IN GENERAL.—The amount determined 

18 under this subsection with respect to any new vehicle 

19 is the sum of the amounts determined under para20 graphs (2) and (3) with respect to such vehicle. 

21 ‘‘(2) BASE AMOUNT.—The amount determined 

22 under this paragraph is $2,500. 

23 ‘‘(3) VEHICLE CAPACITY.— 

24 ‘‘(A) IN GENERAL.—The amount deter25 mined under this paragraph is the greater of— 


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1 ‘‘(i) the payload capacity adjustment, 

2 or 

3 ‘‘(ii) the seating capacity adjustment. 

4 ‘‘(B) PAYLOAD CAPACITY ADJUSTMENT.— 

5 ‘‘(i) IN GENERAL.—For purposes of 

6 subparagraph (A)(i), the payload capacity 

7 adjustment is $500 for every 250 pounds 

8 of payload capacity in excess of 1,000 

9 pounds. 

10 ‘‘(ii) PAYLOAD CAPACITY.—For pur11 poses of clause (i), the payload capacity of 

12 any new vehicle shall be an amount equal 

13 to the difference between— 

14 ‘‘(I) the vehicle curb weight (as 

15 such term is defined in section 216 of 

16 the Clean Air Act (42 U.S.C. 7550)) 

17 of such vehicle, and 

18 ‘‘(II) the gross vehicle weight rat19 ing of such vehicle. 

20 ‘‘(C) SEATING CAPACITY ADJUSTMENT.— 

21 ‘‘(i) IN GENERAL.—For purposes of 

22 subparagraph (A)(ii), the seating capacity 

23 adjustment is $1,000 for each passenger 

24 by which the seating capacity of the new 

25 vehicle is in excess of 4 passengers. 


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1 ‘‘(ii) SEATING CAPACITY.—For pur2 poses of clause (i), the seating capacity of 

3 any new vehicle shall be the maximum 

4 number of passengers (including the driv5 er) which such vehicle can safely transport 

6 (as determined pursuant to applicable Fed7 eral laws and regulations). 

8 ‘‘(D) LIMITATION.—The amount deter9 mined under this paragraph shall not exceed 

10 $5,000. 

11 ‘‘(c) APPLICATION WITH OTHER CREDITS.— 

12 ‘‘(1) BUSINESS CREDIT TREATED AS PART OF

13 GENERAL BUSINESS CREDIT.—So much of the credit 

14 which would be allowed under subsection (a) for any 

15 taxable year (determined without regard to this sub16 section) that is attributable to property of a char17 acter subject to an allowance for depreciation shall 

18 be treated as a credit listed in section 38(b) for such 

19 taxable year (and not allowed under subsection (a)). 

20 ‘‘(2) PERSONAL CREDIT.—For purposes of this 

21 title, the credit allowed under subsection (a) for any 

22 taxable year (determined after application of para23 graph (1)) shall be treated as a credit allowable 

24 under subpart A for such taxable year. 

25 ‘‘(d) NEW VEHICLE.— 


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1 ‘‘(1) IN GENERAL.—The term ‘new vehicle’ 

2 means a motor vehicle— 

3 ‘‘(A) the original use of which commences 

4 with the taxpayer, 

5 ‘‘(B) which is acquired for use or lease by 

6 the taxpayer and not for resale, 

7 ‘‘(C) which is made by a qualified manu8 facturer, 

9 ‘‘(D) which satisfies each of the require10 ments under paragraphs (1) and (2) of sub11 section (e), 

12 ‘‘(E) which has a gross vehicle weight rat13 ing of less than 14,000 pounds, 

14 ‘‘(F) which is propelled to a significant ex15 tent by a gasoline or diesel internal combustion 

16 engine, 

17 ‘‘(G) the final assembly of which occurs 

18 within the United States, and 

19 ‘‘(H) for which the person who sells any 

20 vehicle to the taxpayer furnishes a report to the 

21 taxpayer and to the Secretary, at such time and 

22 in such manner as the Secretary shall provide, 

23 containing— 

24 ‘‘(i) the name and taxpayer identifica25 tion number of the taxpayer, 


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1 ‘‘(ii) the vehicle identification number 

2 of the vehicle, unless, in accordance with 

3 any applicable rules promulgated by the 

4 Secretary of Transportation, the vehicle is 

5 not assigned such a number, 

6 ‘‘(iii) verification that original use of 

7 the vehicle commences with the taxpayer, 

8 and 

9 ‘‘(iv) the maximum credit under this 

10 section allowable to the taxpayer with re11 spect to the vehicle. 

12 ‘‘(2) MOTOR VEHICLE.—The term ‘motor vehi13 cle’ means any vehicle which is manufactured pri14 marily for use on public streets, roads, and highways 

15 (not including a vehicle operated exclusively on a rail 

16 or rails) and which has at least 4 wheels. 

17 ‘‘(3) QUALIFIED MANUFACTURER.—The term 

18 ‘qualified manufacturer’ means any manufacturer 

19 (as defined in section 30102(a)(6) of title 49, United 

20 States Code, but not including any importer de21 scribed in subparagraph (B) of that section) which 

22 enters into a written agreement with the Secretary 

23 under which such manufacturer agrees to make peri24 odic written reports to the Secretary (at such times 

25 and in such manner as the Secretary may provide) 


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1 providing vehicle identification numbers and such 

2 other information related to each vehicle manufac3 tured by such manufacturer as the Secretary may 

4 require. 

5 ‘‘(4) FINAL ASSEMBLY.—For purposes of para6 graph (1)(G), the term ‘final assembly’ means the 

7 process by which a manufacturer produces a new ve8 hicle at, or through the use of, a plant, factory, or 

9 other place from which the vehicle is delivered to a 

10 dealer or importer with all component parts nec11 essary for the mechanical operation of the vehicle in12 cluded with the vehicle, whether or not the compo13 nent parts are permanently installed in or on the ve14 hicle. 

15 ‘‘(e) CONTENT REQUIREMENTS.— 

16 ‘‘(1) REGIONAL VALUE CONTENT.— 

17 ‘‘(A) IN GENERAL.—The requirement de18 scribed in this paragraph with respect to a vehi19 cle is that the regional value content is not less 

20 than 60 percent (as certified by the qualified 

21 manufacturer, in such form or manner as pre22 scribed by the Secretary). 

23 ‘‘(B) REGIONAL VALUE CONTENT.—The 

24 regional value content is the amount (expressed 

25 as a percentage) equal to the quotient of— 


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1 ‘‘(i) the net cost of the vehicle minus 

2 the value of any non-originating materials 

3 used in the production of the vehicle, di4 vided by 

5 ‘‘(ii) the net cost of the vehicle. 

6 ‘‘(C) VALUE OF NON-ORIGINATING MATE7 RIALS.— 

8 ‘‘(i) IN GENERAL.—For purposes of 

9 subparagraph (B)(i), the value of any non10 originating materials shall include any ma11 terials of indeterminate origin which are 

12 used by the producer in the production of 

13 the vehicle. 

14 ‘‘(ii) EXCLUSION.—For purposes of 

15 subparagraph (B)(i), the value of any non16 originating materials used in the produc17 tion of the vehicle shall not include the 

18 value of any non-originating materials used 

19 or consumed to produce originating mate20 rials which are subsequently used or con21 sumed in the production of the vehicle. 

22 ‘‘(2) LABOR VALUE CONTENT.— 

23 ‘‘(A) IN GENERAL.—The requirement de24 scribed in this paragraph with respect to a vehi25 cle is that the labor value content is not less 


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1 than 25 percent (as certified by the qualified 

2 manufacturer, in such form or manner as pre3 scribed by the Secretary). 

4 ‘‘(B) LABOR VALUE CONTENT.—The labor 

5 value content is the amount (expressed as a 

6 percentage) equal to the quotient of— 

7 ‘‘(i) the sum of— 

8 ‘‘(I) the value of high-wage mate9 rial contained in the vehicle, plus 

10 ‘‘(II) the value of high-wage 

11 labor costs associated with production 

12 of the vehicle, divided by 

13 ‘‘(ii) the net cost of the vehicle. 

14 ‘‘(3) DEFINITIONS.—For purposes of this sub15 section— 

16 ‘‘(A) HIGH-WAGE LABOR COSTS.—The 

17 term ‘high-wage labor costs’ means an amount 

18 equal to the sum of wage expenditures (not in19 cluding benefits) incurred in the assembly of 

20 the vehicle for workers who perform direct pro21 duction work at a qualifying wage-rate assem22 bly plant. 

23 ‘‘(B) HIGH-WAGE MATERIAL.—The term 

24 ‘high-wage material’ means the net cost of ma25 terial that undergoes production in a qualifying 


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1 wage-rate production plant and that is used in 

2 the production of the vehicle. 

3 ‘‘(C) NET COST.—The term ‘net cost’ 

4 means total cost minus sales promotion, mar5 keting, and after-sales service costs, royalties, 

6 shipping and packing costs, and nonallowable 

7 interest costs that are included in the total cost. 

8 ‘‘(D) NON-ORIGINATING MATERIAL.—The 

9 term ‘non-originating material’ means a mate10 rial which is not an originating material. 

11 ‘‘(E) ORIGINATING MATERIAL.—The term 

12 ‘originating material’ means a material which 

13 is— 

14 ‘‘(i) wholly obtained or produced en15 tirely in the United States or Canada, or 

16 ‘‘(ii) substantially transformed in the 

17 United States or Canada from a material 

18 which is not wholly grown, produced, or 

19 manufactured in the United States or Can20 ada. 

21 ‘‘(F) QUALIFYING WAGE-RATE ASSEMBLY

22 PLANT.—The term ‘qualifying wage-rate pro23 duction plant’ means a facility which— 

24 ‘‘(i) assembles passenger vehicles, 

25 light trucks, or heavy trucks, 


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1 ‘‘(ii) is located in the United States, 

2 and 

3 ‘‘(iii) has an average hourly produc4 tion wage rate for employees working in 

5 such facility which is not less than $44 per 

6 hour. 

7 ‘‘(G) QUALIFYING WAGE-RATE PRODUC8 TION PLANT.—The term ‘qualifying wage-rate 

9 production plant’ means a facility which— 

10 ‘‘(i) produces materials for passenger 

11 vehicles, light trucks, or heavy trucks, 

12 ‘‘(ii) is located in the United States, 

13 and 

14 ‘‘(iii) has an average hourly produc15 tion wage rate for employees working in 

16 such facility which is not less than $35 per 

17 hour. 

18 ‘‘(4) INFLATION ADJUSTMENT.— 

19 ‘‘(A) IN GENERAL.—In the case of any cal20 endar year beginning after 2025, the dollar 

21 amounts in subparagraphs (F)(iii) and (G)(iii) 

22 of paragraph (3) shall be increased by an 

23 amount equal to— 

24 ‘‘(i) such dollar amount, multiplied by 


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1 ‘‘(ii) the cost-of-living adjustment de2 termined under section 1(f)(3) for the cal3 endar year in which the taxable year be4 gins, determined by substituting in sub5 paragraph (A)(ii) thereof ‘calendar year 

6 2024’ for ‘calendar year 2016’. 

7 ‘‘(B) ROUNDING.—If any amount as ad8 justed under subparagraph (A) is not a multiple 

9 of $1, such dollar amount shall be rounded to 

10 the next lowest multiple of $1. 

11 ‘‘(5) REGULATIONS AND GUIDANCE.— 

12 ‘‘(A) IN GENERAL.—The Secretary shall, 

13 in consultation with the Secretary of Commerce 

14 and the Secretary of Labor, issue such regula15 tions or other guidance as the Secretary deter16 mines necessary to carry out the purposes of 

17 this subsection, including regulations or other 

18 guidance which provides for requirements for 

19 recordkeeping or information reporting for pur20 poses of administering the requirements of this 

21 subsection. 

22 ‘‘(B) DEADLINE FOR PROPOSED GUID23 ANCE.—Not later than December 31, 2024, the 

24 Secretary shall issue proposed guidance with re25 spect to the requirements under this subsection. 


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1 ‘‘(f) SPECIAL RULES.— 

2 ‘‘(1) BASIS REDUCTION.—For purposes of this 

3 subtitle, the basis of any property for which a credit 

4 is allowable under subsection (a) shall be reduced by 

5 the amount of such credit so allowed (determined 

6 without regard to subsection (c)). 

7 ‘‘(2) NO DOUBLE BENEFIT.—The amount of 

8 any deduction or other credit allowable under this 

9 chapter for a vehicle for which a credit is allowable 

10 under subsection (a) shall be reduced by the amount 

11 of credit allowed under such subsection for such ve12 hicle (determined without regard to subsection (c)). 

13 ‘‘(3) PROPERTY USED BY TAX-EXEMPT ENTI14 TY.—In the case of a vehicle the use of which is de15 scribed in paragraph (3) or (4) of section 50(b) and 

16 which is not subject to a lease, the person who sold 

17 such vehicle to the person or entity using such vehi18 cle shall be treated as the taxpayer that placed such 

19 vehicle in service, but only if such person clearly dis20 closes to such person or entity in a document the 

21 amount of any credit allowable under subsection (a) 

22 with respect to such vehicle (determined without re23 gard to subsection (c)). For purposes of subsection 

24 (c), property to which this paragraph applies shall 


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1 be treated as of a character subject to an allowance 

2 for depreciation. 

3 ‘‘(4) PROPERTY USED OUTSIDE UNITED STATES

4 NOT QUALIFIED.—No credit shall be allowable under 

5 subsection (a) with respect to any property referred 

6 to in section 50(b)(1). 

7 ‘‘(5) RECAPTURE.—The Secretary shall, by reg8 ulations, provide for recapturing the benefit of any 

9 credit allowable under subsection (a) with respect to 

10 any property which ceases to be property eligible for 

11 such credit. 

12 ‘‘(6) ELECTION NOT TO TAKE CREDIT.—No 

13 credit shall be allowed under subsection (a) for any 

14 vehicle if the taxpayer elects to not have this section 

15 apply to such vehicle. 

16 ‘‘(7) INTERACTION WITH MOTOR VEHICLE

17 SAFETY STANDARDS.—A vehicle shall not be consid18 ered eligible for a credit under this section unless 

19 such vehicle is in compliance with the motor vehicle 

20 safety provisions of sections 30101 through 30169 

21 of title 49, United States Code. 

22 ‘‘(8) ONE CREDIT PER VEHICLE.—In the case 

23 of any vehicle, the credit described in subsection (a) 

24 shall only be allowed once with respect to such vehiVerDate Sep 11 2014 23:10 Sep 30, 2023 Jkt 039200 PO 00000 Frm 00018 Fmt 6652 Sfmt 6201 E:\BILLS\S2962.IS S2962

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1 cle, as determined based upon the vehicle identifica2 tion number of such vehicle. 

3 ‘‘(9) VIN REQUIREMENT.—No credit shall be 

4 allowed under this section with respect to any vehicle 

5 unless the taxpayer includes the vehicle identification 

6 number of such vehicle on the return of tax for the 

7 taxable year. 

8 ‘‘(10) LIMITATION BASED ON MODIFIED AD9 JUSTED GROSS INCOME.— 

10 ‘‘(A) IN GENERAL.—No credit shall be al11 lowed under subsection (a) for any taxable year 

12 if— 

13 ‘‘(i) the lesser of— 

14 ‘‘(I) the modified adjusted gross 

15 income of the taxpayer for such tax16 able year, or 

17 ‘‘(II) the modified adjusted gross 

18 income of the taxpayer for the pre19 ceding taxable year, exceeds 

20 ‘‘(ii) the threshold amount. 

21 ‘‘(B) THRESHOLD AMOUNT.—For purposes 

22 of subparagraph (A)(ii), the threshold amount 

23 shall be— 


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1 ‘‘(i) in the case of a joint return or a 

2 surviving spouse (as defined in section 

3 2(a)), $300,000, 

4 ‘‘(ii) in the case of a head of house5 hold (as defined in section 2(b)), 

6 $225,000, and 

7 ‘‘(iii) in the case of a taxpayer not de8 scribed in clause (i) or (ii), $150,000. 

9 ‘‘(C) MODIFIED ADJUSTED GROSS IN10 COME.—For purposes of this paragraph, the 

11 term ‘modified adjusted gross income’ means 

12 adjusted gross income increased by any amount 

13 excluded from gross income under section 911, 

14 931, or 933. 

15 ‘‘(11) MANUFACTURER’S SUGGESTED RETAIL

16 PRICE LIMITATION.— 

17 ‘‘(A) IN GENERAL.—No credit shall be al18 lowed under subsection (a) for a vehicle with a 

19 manufacturer’s suggested retail price in excess 

20 of the applicable limitation. 

21 ‘‘(B) APPLICABLE LIMITATION.—For pur22 poses of subparagraph (A), the applicable limi23 tation for each vehicle classification is as fol24 lows: 


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1 ‘‘(i) VANS.—In the case of a van, 

2 $80,000. 

3 ‘‘(ii) SPORT UTILITY VEHICLES.—In 

4 the case of a sport utility vehicle, $80,000. 

5 ‘‘(iii) PICKUP TRUCKS.—In the case of 

6 a pickup truck, $80,000. 

7 ‘‘(iv) OTHER.—In the case of any 

8 other vehicle, $55,000. 

9 ‘‘(C) REGULATIONS AND GUIDANCE.—For 

10 purposes of this paragraph, the Secretary shall 

11 prescribe such regulations or other guidance as 

12 the Secretary determines necessary for deter13 mining vehicle classifications using criteria 

14 similar to the criteria described in part 523 of 

15 title 49, Code of Federal Regulations (as in ef16 fect on the date of enactment of the Drive 

17 American Act). 

18 ‘‘(g) TERMINATION.—No credit shall be allowed 

19 under this section with respect to any vehicle placed in 

20 service after December 31, 2033.’’. 

21 (b) CONFORMING AMENDMENTS.— 

22 (1) Section 38(b), as amended by section 103, 

23 is amended by inserting after paragraph (36) the 

24 following: 


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1 ‘‘(37) the portion of the America First vehicle 

2 credit to which section 30E(c)(1) applies,’’. 

3 (2) Section 1016(a) is amended— 

4 (A) in paragraph (37), by striking ‘‘and’’ 

5 at the end, 

6 (B) by redesignating paragraph (38) as 

7 paragraph (39), and 

8 (C) by inserting after paragraph (37) the 

9 following: 

10 ‘‘(38) to the extent provided in section 

11 30E(f)(1), and’’. 

12 (3) Section 6213(g)(2), as amended by sections 

13 101, 102, and 103, is amended by inserting after 

14 subparagraph (S) the following: 

15 ‘‘(T) an omission of a correct vehicle iden16 tification number required under section 

17 30E(f)(9) (relating to credit for new vehicles) 

18 to be included on a return.’’. 

19 (4) Section 6501(m), as amended by section 

20 101, is amended by inserting ‘‘30E(f)(6),’’ after 

21 ‘‘30D(e)(4),’’. 

22 (5) The table of sections for subpart B of part 

23 IV of subchapter A of chapter 1 is amended by add24 ing at the end the following new item: 

‘‘Sec. 30E. America First Vehicle Credit.’’. 


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

2 this section shall apply to vehicles placed in service after 

3 December 31, 2024. 

Æ 


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