II 

112TH CONGRESS 

1ST SESSION S. 298 

To drive American innovation and advanced vehicle manufacturing, to reduce 

costs for consumers, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

FEBRUARY 7, 2011 

Ms. STABENOW introduced the following bill; which was read twice and 

referred to the Committee on Finance 

A BILL 

To drive American innovation and advanced vehicle manufacturing, to reduce costs for consumers, 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; TABLE OF CONTENTS. 

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

5 ‘‘Charging America Forward Act’’. 

6 (b) TABLE OF CONTENTS.—The table of contents of 

7 this Act is as follows: 

Sec. 1. Short title; table of contents. 

Sec. 2. Extension and modification of new qualified hybrid motor vehicle credit. 

Sec. 3. Extension of alternative fuel vehicle refueling property credit. 

Sec. 4. Increase in limitation on number of new qualified plug-in electric drive 

motor vehicles. 


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Sec. 5. Refundability and transferability of credit for new qualified plug-in electric drive motor vehicles. 

Sec. 6. Recovery period for depreciation of smart meters and smart grid systems. 

Sec. 7. Business energy investment credits for certain used energy storage 

property. 

Sec. 8. Nonbusiness energy property credit for certain residential energy storage property. 

Sec. 9. Advanced battery manufacturing assistance. 

1 SEC. 2. EXTENSION AND MODIFICATION OF NEW QUALI2 FIED HYBRID MOTOR VEHICLE CREDIT. 

3 (a) EXTENSION.— 

4 (1) IN GENERAL.—Paragraph (3) of section 

5 30B(k) of the Internal Revenue Code of 1986 is 

6 amended to read as follows: 

7 ‘‘(3) in the case of a new qualified hybrid motor 

8 vehicle (as described in subsection (d)(2)(B))— 

9 ‘‘(A) after December 31, 2009, and before 

10 January 1, 2011, and 

11 ‘‘(B) after December 31, 2014.’’. 

12 (2) CONFORMING AMENDMENTS.—Section 

13 30B(k) of such Code is amended— 

14 (A) by striking ‘‘purchased after’’ and in15 serting ‘‘purchased’’, 

16 (B) by inserting ‘‘after’’ after ‘‘subsection 

17 (b)),’’ in paragraph (1), 

18 (C) by inserting ‘‘after’’ after ‘‘subsection 

19 (d)(2)(A)),’’ in paragraph (2), and 

20 (D) by inserting ‘‘after’’ after ‘‘subsection 

21 (e)),’’ in paragraph (4). 


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1 (b) QUALIFIED INCREMENTAL HYBRID COST.— 

2 Clause (iii) of section 30B(d)(2)(B) of the Internal Rev3 enue Code of 1986 is amended by striking ‘‘does not ex4 ceed—’’ and all that follows and inserting the following: 

5 ‘‘does not exceed— 

6 ‘‘(I) $15,000, if such vehicle has 

7 a gross vehicle weight rating of not 

8 more than 14,000 pounds; 

9 ‘‘(II) $30,000, if such vehicle has 

10 a gross vehicle weight rating of more 

11 than 14,000 pounds but not more 

12 than 26,000 pounds; 

13 ‘‘(III) $60,000, if such vehicle 

14 has a gross vehicle weight rating of 

15 more than 26,000 pounds but not 

16 more than 33,000 pounds; and 

17 ‘‘(IV) $100,000, if such vehicle 

18 has a gross vehicle weight rating more 

19 than 33,000 pounds.’’. 

20 (c) CREDIT ALLOWABLE FOR CERTAIN VEHICLES

21 WITH A 10-PERCENT FUEL ECONOMY INCREASE OR ADE22 QUATE FUEL SAVINGS.—Clause (ii) of section 

23 30B(d)(2)(B) of the Internal Revenue Code of 1986 is 

24 amended by redesignating subclauses (I), (II), and (III) 

25 as subclauses (II), (III), and (IV), respectively, and by inVerDate Mar 15 2010 00:34 Feb 08, 2011 Jkt 099200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S298.IS S298

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1 serting before subclause (II) (as so redesignated) the fol2 lowing new subclause: 

3 ‘‘(I) 10 percent in the case of a 

4 vehicle to which clause (iii)(IV) ap5 plies if— 

6 ‘‘(aa) such vehicle achieves 

7 an increase in city fuel economy 

8 relative to a comparable vehicle 

9 of at least 20 percent but less 

10 than 30 percent, or 

11 ‘‘(bb) item (aa) and sub12 clauses (II), (III), and (IV) do 

13 not apply to such vehicle and the 

14 fuel consumption of such vehicle 

15 is at least 700 gallons less than 

16 the fuel consumption of a com17 parable vehicle when driven 

18 100,000 miles (as determined by 

19 the Secretary in consultation 

20 with the Administrator of the 

21 Environmental Protection Agen22 cy).’’. 

23 (d) DOLLAR LIMITATION.—Subparagraph (B) of sec24 tion 30B(d)(2) of the Internal Revenue Code of 1986 is 

25 amended by adding at the end the following new clause: 


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1 ‘‘(vi) LIMITATION.—The amount al2 lowed as a credit under subsection (a)(3) 

3 with respect to a vehicle by reason of 

4 clause (i) of this subparagraph shall not 

5 exceed $24,000.’’. 

6 (e) HEAVY ELECTRIC VEHICLES.—Paragraph (3) of 

7 section 30B(d) of the Internal Revenue Code of 1986 is 

8 amended by redesignating subparagraphs (B), (C), and 

9 (D) as subparagraphs (C), (D), and (E), respectively, and 

10 by inserting after subparagraph (A) the following new sub11 paragraphs: 

12 ‘‘(B) HEAVY ELECTRIC VEHICLES.—In the 

13 case of a vehicle with a gross vehicle weight rat14 ing of not less than 8,500 pounds, the term 

15 ‘new qualified hybrid motor vehicle’ includes a 

16 motor vehicle— 

17 ‘‘(i) which draws propulsion energy 

18 primarily from a rechargeable energy stor19 age system; and 

20 ‘‘(ii) which meets the requirements of 

21 clauses (iii), (v), (vi), and (vii) of subpara22 graph (A).’’. 

23 (f) CREDITS MAY BE TRANSFERRED.—Subsection 

24 (d) of section 30B of the Internal Revenue Code of 1986 


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1 is amended by adding at the end the following new para2 graph: 

3 ‘‘(4) TRANSFERABILITY OF CREDIT.— 

4 ‘‘(A) IN GENERAL.—A taxpayer who places 

5 in service any vehicle may transfer the credit al6 lowed under this subsection with respect to 

7 such vehicle through an assignment to the seller 

8 of such vehicle. Such transfer may be revoked 

9 only with the consent of the Secretary. 

10 ‘‘(B) REGULATIONS.—The Secretary shall 

11 prescribe such regulations as necessary to en12 sure that any credit transferred under subpara13 graph (A) is claimed once and not reassigned 

14 by such other person.’’. 

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

16 this section shall apply to vehicles acquired after Decem17 ber 31, 2010. 

18 SEC. 3. EXTENSION OF ALTERNATIVE FUEL VEHICLE RE19 FUELING PROPERTY CREDIT. 

20 (a) IN GENERAL.—Subsection (g) of section 30C of 

21 the Internal Revenue Code of 1986 is amended by striking 

22 ‘‘placed in service—’’ and all that follows and inserting 

23 ‘‘placed in service after December 31, 2014’’. 

24 (b) INCREASED CREDIT.— 


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1 (1) CREDIT PERCENTAGE.—Subsection (a) of 

2 section 30C of the Internal Revenue Code of 1986 

3 is amended by striking ‘‘30 percent’’ and inserting 

4 ‘‘50 percent’’. 

5 (2) DOLLAR LIMITATIONS.—Subsection (b) of 

6 section 30C of such Code is amended— 

7 (A) by striking ‘‘$30,000’’ in paragraph 

8 (1) and inserting ‘‘$50,000’’, 

9 (B) by striking ‘‘depreciation, and’’ in 

10 paragraph (1) and inserting ‘‘depreciation 

11 which is not described in paragraph (2),’’, 

12 (C) by redesignating paragraph (2) as 

13 paragraph (3), 

14 (D) by inserting after paragraph (1) the 

15 following new paragraph: 

16 ‘‘(2) the greater of— 

17 ‘‘(A) $50,000, or 

18 ‘‘(B) $10,000 for each single charging de19 vice designed to recharge a motor vehicle pro20 pelled by electricity, 

21 in the case of any property relating to electricity, 

22 and’’, and 

23 (E) by striking ‘‘$1,000’’ in paragraph (3), 

24 as redesignated by subparagraph (C), and in25 serting ‘‘$2,000’’. 


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1 (3) CONFORMING AMENDMENT.—Subparagraph 

2 (A) of section 30C(e)(6) of such Code is amended by 

3 inserting ‘‘and which is placed in service before the 

4 date of the enactment of paragraph (7)’’ after ‘‘hy5 drogen’’. 

6 (c) TREATMENT OF PERSONAL CREDIT.— 

7 (1) IN GENERAL.—Paragraph (2) of section 

8 30C(d) of the Internal Revenue Code of 1986 is 

9 amended to read as follows: 

10 ‘‘(2) PERSONAL CREDIT.— 

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

12 title, the credit allowed under subsection (a) for 

13 any taxable year (determined after application 

14 of paragraph (1)) shall be treated as a credit 

15 allowable under subpart A for such taxable 

16 year. 

17 ‘‘(B) LIMITATION BASED ON AMOUNT OF

18 TAX.—In the case of a taxable year to which 

19 section 26(a)(2) does not apply, the credit al20 lowed under subsection (a) for any taxable year 

21 (determined after application of paragraph (1)) 

22 shall not exceed the excess of— 

23 ‘‘(i) the sum of the regular tax liabil24 ity (as defined in section 26(b)) plus the 

25 tax imposed by section 55, over 


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1 ‘‘(ii) the sum of the credits allowable 

2 under subpart A (other than this section 

3 and sections 25D and 30D) and section 27 

4 for the taxable year.’’. 

5 (2) CONFORMING AMENDMENT.—Clause (ii) of 

6 section 30D(c)(2)(B) is amended by striking ‘‘sec7 tion 25D’’ and inserting ‘‘sections 25D and 30C’’. 

8 (d) TREATMENT OF PROPERTY USED BY TAX-EX9 EMPT ENTITY.—Paragraph (2) of section 30C(e) of the 

10 Internal Revenue Code of 1986 is amended by striking the 

11 last sentence. 

12 (e) JOINT OWNERSHIP OF ELECTRIC VEHICLE RE13 CHARGING PROPERTY.—Subsection (e) of section 30C of 

14 the Internal Revenue Code of 1986 is amended by adding 

15 at the end the following new paragraph: 

16 ‘‘(7) JOINT OWNERSHIP OF ELECTRIC VEHICLE

17 RECHARGING PROPERTY.— 

18 ‘‘(A) IN GENERAL.—Any property relating 

19 to electricity shall not fail to be treated as 

20 qualified alternative fuel vehicle refueling prop21 erty solely because such property is placed in 

22 service with respect to 2 or more dwelling units. 

23 ‘‘(B) LIMITS APPLIED SEPARATELY.—In 

24 the case of any qualified alternative fuel vehicle 

25 refueling property relating to electricity which 


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1 is placed in service with respect to 2 or more 

2 dwelling units, this section (other than this sub3 paragraph) shall be applied separately with re4 spect to the portion of such property attrib5 utable to each such dwelling unit.’’. 

6 (f) DEFINITION OF ALTERNATIVE FUEL VEHICLE

7 REFUELING PROPERTY IN THE CASE OF ELECTRICITY.— 

8 (1) IN GENERAL.—Subparagraph (B) of section 

9 179A(d)(3) of the Internal Revenue Code of 1986 is 

10 amended to read as follows: 

11 ‘‘(B) for the recharging of motor vehicles 

12 propelled by electricity, including electrical 

13 panel upgrades, wiring, conduit, trenching, ped14 estals, and related equipment.’’. 

15 (2) BUILDING COMPONENTS.—Subsection (d) of 

16 section 179A of such Code is amended by inserting 

17 ‘‘, except for property described in paragraph 

18 (3)(B),’’ after ‘‘not including a building and’’. 

19 (g) EFFECTIVE DATE.—The amendments made by 

20 this section shall apply to property placed in service after 

21 December 31, 2010. 


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1 SEC. 4. INCREASE IN LIMITATION ON NUMBER OF NEW 

2 QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR 

3 VEHICLES. 

4 (a) IN GENERAL.—Paragraph (2) of section 30D(e) 

5 of the Internal Revenue Code of 1986 is amended by strik6 ing ‘‘200,000’’ and inserting ‘‘500,000’’. 

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

8 subsection (a) shall apply to vehicles sold after the date 

9 of the enactment of this Act. 

10 SEC. 5. REFUNDABILITY AND TRANSFERABILITY OF CRED11 IT FOR NEW QUALIFIED PLUG-IN ELECTRIC 

12 DRIVE MOTOR VEHICLES. 

13 (a) CREDIT MADE REFUNDABLE.— 

14 (1) IN GENERAL.—The Internal Revenue Code 

15 of 1986 is amended— 

16 (A) by redesignating section 30D, as 

17 amended by this Act, as section 36D, and 

18 (B) by moving section 36D (as so redesig19 nated) from subpart D of part IV of subchapter 

20 A of chapter 1 to the location immediately be21 fore section 37 in subpart C of part IV of sub22 chapter A of chapter 1. 

23 (2) CONFORMING AMENDMENTS.— 

24 (A) Section 24(b)(3)(B) of the Internal 

25 Revenue Code of 1986 is amended by striking 

26 ‘‘30B, and 30D’’ and inserting ‘‘and 30B’’. 


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1 (B) Section 25(e)(1)(C) of such Code is 

2 amended by striking ‘‘30D,’’. 

3 (C) Section 25A(i)(5)(B) of such Code is 

4 amended by striking ‘‘sections 25D and 30D’’ 

5 and inserting ‘‘section 25D’’. 

6 (D) Section 25B(g)(2) of such Code is 

7 amended by striking ‘‘30B, and 30D’’ and in8 serting ‘‘and 30B’’. 

9 (E) Section 26(a)(1) of such Code is 

10 amended by striking ‘‘30B, and 30D’’ and in11 serting ‘‘and 30B’’. 

12 (F) Section 30(c)(2)(B)(ii) of such Code is 

13 amended by striking ‘‘sections 25D and 30D’’ 

14 and inserting ‘‘section 25D’’. 

15 (G) Section 30B(d)(3)(D) of such Code is 

16 amended by striking ‘‘30D (determined without 

17 regard to subsection (c) thereof)’’ and inserting 

18 ‘‘36D’’. 

19 (H) Section 30B(g)(2)(B)(ii) of such Code 

20 is amended by striking ‘‘, 30, and 30D’’ and in21 serting ‘‘and 30’’. 

22 (I) Section 30B(i)(2) of such Code is 

23 amended by striking ‘‘30D’’ and inserting 

24 ‘‘36D’’. 


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1 (J) Section 30C(d)(2)(B) of such Code, as 

2 amended by this Act, is amended by striking 

3 ‘‘sections 25D and 30D’’ and inserting ‘‘section 

4 25D’’. 

5 (K) Section 38(b) of such Code is amended 

6 by adding ‘‘plus’’ at the end of paragraph (34), 

7 by striking paragraph (35), and by redesig8 nating paragraph (36) as paragraph (35). 

9 (L) Section 48C(c)(1)(A)(i)(VI) of such 

10 Code is amended by striking ‘‘30D’’ and insert11 ing ‘‘36D’’. 

12 (M) Section 904(i) of such Code is amend13 ed by ‘‘30B, and 30D’’ and inserting ‘‘and 

14 30B’’. 

15 (N) Section 1016(a)(37) of such Code is 

16 amended by striking ‘‘30D(f)(1)’’ and inserting 

17 ‘‘36D(f)(1)’’. 

18 (O) Section 1400C(d)(2) of such Code is 

19 amended by striking ‘‘30B, and 30D’’ and in20 serting ‘‘and 30B’’. 

21 (P) Section 6501(m) of such Code is 

22 amended by striking ‘‘30D(e)(4)’’ and inserting 

23 ‘‘section 36D(e)(6)’’. 

24 (Q) The table of sections for subpart A of 

25 part IV of subchapter A of chapter 1 of such 


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1 Code is amended by striking the item relating 

2 to section 30D. 

3 (R) Paragraph (2) of section 1324(b) of 

4 title 31, United States Code is amended by in5 serting ‘‘36D,’’ after ‘‘36C,’’. 

6 (S) The table of sections for subpart C of 

7 part IV of subchapter A of chapter 1 of such 

8 Code is amended by inserting after the item re9 lating to section 36C the following new item: 

‘‘Sec. 36D. New qualified plug-in electric drive motor vehicles.’’. 

10 (b) TRANSFERABILITY OF CREDIT.— 

11 (1) IN GENERAL.—Subsection (c) of section 

12 36D of the Internal Revenue Code of 1986 is 

13 amended to read as follows: 

14 ‘‘(c) CREDIT MAY BE TRANSFERRED.— 

15 ‘‘(1) IN GENERAL.—A taxpayer may, in connec16 tion with the purchase of a new qualified plug-in 

17 electric drive motor vehicle, transfer any the credit 

18 allowed under subsection (a)— 

19 ‘‘(A) to any person who is in the trade or 

20 business of selling new qualified plug-in electric 

21 drive motor vehicles and who sold such vehicle 

22 to the taxpayer, or 

23 ‘‘(B) to any person who is in the trade or 

24 business of financing the sales of new qualified 

25 plug-in electric drive motor vehicles and who— 


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1 ‘‘(i) financed the taxpayer’s purchase 

2 of such vehicle, or 

3 ‘‘(ii) purchases an installment obliga4 tion incurred for the purchase of such vehi5 cle. 

6 ‘‘(2) DISCLOSURE.—A taxpayer may transfer a 

7 refundable credit described in paragraph (1) to a 

8 person described in subparagraph (A) thereof only if 

9 such person clearly discloses to such taxpayer, 

10 through the use of a window sticker attached to the 

11 new qualified plug-in electric drive motor vehicle— 

12 ‘‘(A) the amount of the credit under sub13 section (a) with respect to such vehicle, and 

14 ‘‘(B) a notification that the taxpayer will 

15 not be eligible for any credit under any other 

16 section of this title with respect to such vehicle 

17 unless the taxpayer elects not to have this sec18 tion apply with respect to such vehicle. 

19 ‘‘(3) CERTIFICATION.—A transferee of a credit 

20 under subsection (a) may not claim such credit un21 less such claim is accompanied by a certification to 

22 the Secretary that the transferee reduced the price 

23 the taxpayer paid or the balance due to the fin24 ancier, whichever is applicable, for the new qualified 


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1 plug-in electric drive motor vehicle by the entire 

2 amount of such refundable credit. 

3 ‘‘(4) CONSENT REQUIRED FOR REVOCATION.— 

4 Any transfer under paragraph (1) may be revoked 

5 only with the consent of the Secretary. 

6 ‘‘(5) REGULATIONS.—The Secretary— 

7 ‘‘(A) may prescribe such regulations as 

8 necessary to ensure that credit transferred 

9 under paragraph (1) is claimed once and not 

10 retransferred by a transferee, and 

11 ‘‘(B) shall prescribe such regulations as 

12 necessary to provide a mechanism by which the 

13 transferee may claim and receive the credit as 

14 soon as practical but not longer than 90 days 

15 after the sale of the new qualified plug-in elec16 tric drive motor vehicle.’’. 

17 (c) DISPLAY OF CREDIT INFORMATION.—Section 

18 32908(b)(1) of title 49, United States Code, is amended— 

19 (1) by redesignating subparagraphs (E) and 

20 (F) as subparagraphs (F) and (G), and 

21 (2) by inserting after subparagraph (D) the fol22 lowing new subparagraph: 

23 ‘‘(V) the amount of the new qualified plug24 in electric drive motor vehicle credit allowable 

25 with respect to the sale of the automobile under 


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1 section 36D of the Internal Revenue Code of 

2 1986.’’. 

3 (d) EFFECTIVE DATE.—The amendments made by 

4 this section shall apply to property placed in service after 

5 the date of the enactment of this Act. 

6 SEC. 6. RECOVERY PERIOD FOR DEPRECIATION OF SMART 

7 METERS AND SMART GRID SYSTEMS. 

8 (a) IN GENERAL.—Subparagraph (B) of section 

9 168(e)(3) of the Internal Revenue Code of 1986 is amend10 ed by striking ‘‘and’’ at the end of clause (vi), by striking 

11 the period at the end of clause (vii) and inserting ‘‘, and’’, 

12 and by adding at the end the following new clauses: 

13 ‘‘(viii) any qualified smart electric 

14 meter, and 

15 ‘‘(ix) any qualified smart electric grid 

16 system.’’. 

17 (b) CONFORMING AMENDMENTS.—Subparagraph 

18 (D) of section 168(e)(3) of the Internal Revenue Code of 

19 1986 is amended by inserting ‘‘and’’ at the end of clause 

20 (i), by striking the comma at the end of clause (ii) and 

21 inserting a period, and by striking clauses (iii) and (iv). 

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

23 this section shall apply to property placed in service after 

24 the date of the enactment of this Act. 


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1 SEC. 7. BUSINESS ENERGY INVESTMENT CREDITS FOR CER2 TAIN USED ENERGY STORAGE PROPERTY. 

3 (a) 50-PERCENT CREDIT ALLOWED.—Subparagraph 

4 (A) of section 48(a)(2) of the Internal Revenue Code of 

5 1986 is amended— 

6 (1) by redesignating clause (ii) as clause (iii), 

7 (2) by inserting ‘‘or (ii)’’ after ‘‘clause (i)’’ in 

8 clause (iii), as so redesignated, and 

9 (3) by inserting after clause (i) the following 

10 new clause: 

11 ‘‘(ii) 50 percent in the case of quali12 fied used energy storage property which is 

13 not described in subsection (c)(5)(B), 

14 and’’. 

15 (b) 30-PERCENT CREDIT FOR CERTAIN ENERGY

16 STORAGE PROPERTY USED FOR ONSITE STORAGE.— 

17 Clause (i) of section 48(a)(2)(A) of the Internal Revenue 

18 Code of 1986 is amended— 

19 (1) by striking ‘‘and’’ at the end of subclause 

20 (III), and 

21 (2) by adding at the end the following new sub22 clause: 

23 ‘‘(V) qualified used energy stor24 age property described in subsection 

25 (c)(5)(B),’’. 


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1 (c) QUALIFIED USED ENERGY STORAGE PROP2 ERTY.—Subsection (c) of section 48 of the Internal Rev3 enue Code of 1986 is amended by adding at the end the 

4 following new paragraph: 

5 ‘‘(5) QUALIFIED USED ENERGY STORAGE PROP6 ERTY.—The term ‘qualified used energy storage 

7 property’ means pre-owned advanced large format 

8 automotive propulsion battery cells previously used 

9 in a qualified plug-in electric drive motor vehicle (as 

10 defined in section 36D(d)) which are reconditioned 

11 into— 

12 ‘‘(A) property— 

13 ‘‘(i) which is designed to receive elec14 trical energy, to store such energy, to con15 vert such energy to electricity, and to de16 liver such electricity for support to the 

17 transmission or distribution grid or for 

18 sale to unrelated parties, 

19 ‘‘(ii) which has the ability to store in 

20 the aggregate not less than 50 kilowatt 

21 hours of energy, 

22 ‘‘(iii) which has the ability to attain a 

23 peak power output of 20 kilowatts, or 

24 ‘‘(B) property— 

25 ‘‘(i) which— 


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1 ‘‘(I) is primarily designed and 

2 used to receive and store intermittent 

3 renewable energy generated on-site 

4 and to deliver such energy for pri5 marily on-site consumption, or 

6 ‘‘(II) provides supplemental en7 ergy to reduce peak energy require8 ments on-site, 

9 ‘‘(ii) which has the ability to store the 

10 energy equivalent of not less than 20 kilo11 watt hours of energy, and 

12 ‘‘(iii) which has the ability to main13 tain an output of the energy equivalent of 

14 not less than 20 kilowatt hours of elec15 tricity for a period of not less than 2 

16 hours. 

17 Such term may include property described in 

18 subparagraph (B) which is used to charge plug19 in vehicles, but shall not include any property 

20 for which any other credit is allowed under this 

21 chapter.’’. 

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

23 this section shall apply to periods after the date of the 

24 enactment of this Act, under rules similar to the rules of 

25 section 48(m) of the Internal Revenue Code of 1986 (as 


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1 in effect on the day before the date of the enactment of 

2 the Revenue Reconciliation Act of 1990). 

3 SEC. 8. NONBUSINESS ENERGY PROPERTY CREDIT FOR 

4 CERTAIN RESIDENTIAL ENERGY STORAGE 

5 PROPERTY. 

6 (a) CREDIT ALLOWED.— 

7 (1) IN GENERAL.—Subsection (a) of section 

8 25C of the Internal Revenue Code of 1986 is 

9 amended— 

10 (A) by striking ‘‘and’’ at the end of para11 graph (1), 

12 (B) by striking ‘‘expenditures paid or in13 curred’’ and all that follows in paragraph (2) 

14 and inserting ‘‘expenditures, other than expend15 itures for qualified used energy storage prop16 erty described in subsection (d)(7), paid or in17 curred by the taxpayer during such taxable 

18 year, and’’, and 

19 (C) by adding at the end the following new 

20 paragraph: 

21 ‘‘(3) 50 percent of the amount of the residential 

22 energy property expenditures for qualified used en23 ergy storage property described in subsection (d)(7) 

24 paid or incurred by the taxpayer during such taxable 

25 year.’’. 


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1 (2) QUALIFIED ENERGY PROPERTY.—Subpara2 graph (A) of section 25C(d)(2) of such Code is 

3 amended— 

4 (A) by striking ‘‘or’’ at the end of clause 

5 (ii), 

6 (B) by striking the period at the end of 

7 clause (iii) and inserting ‘‘, or’’, and 

8 (C) by adding at the end the following new 

9 clause: 

10 ‘‘(iv) qualified used energy storage 

11 property.’’. 

12 (b) PROPERTY DESCRIBED.—Subsection (d) of sec13 tion 25C of the Internal Revenue Code of 1986 is amended 

14 by adding at the end the following new paragraph: 

15 ‘‘(7) QUALIFIED USED ENERGY STORAGE PROP16 ERTY.—The term ‘qualified used energy storage 

17 property’ means property which is comprised of re18 conditioned pre-owned advanced large format auto19 motive propulsion battery cells previously used in a 

20 qualified plug-in electric drive motor vehicle (as de21 fined in section 36D(d)) and which— 

22 ‘‘(A) is primarily designed and used to re23 ceive and store intermittent renewable energy 

24 generated on-site and to deliver such energy for 

25 primarily on-site consumption, 


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1 ‘‘(B) provides supplemental energy to re2 duce peak energy requirements on-site, or 

3 ‘‘(C) provides propulsion power for non4 highway mobile applications for neighborhood 

5 or interior use. 

6 Such term may include property described in sub7 paragraph (B) which is used to charge plug-in or hy8 brid electric vehicles, but shall not include any prop9 erty for which any other credit is allowed under this 

10 chapter.’’. 

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

12 this section shall apply to property placed in service after 

13 the date of the enactment of this Act. 

14 SEC. 9. ADVANCED BATTERY MANUFACTURING ASSIST15 ANCE. 

16 (a) IN GENERAL.—The Secretary of Energy (referred 

17 to in this section as the ‘‘Secretary’’) shall make grants 

18 for the manufacturing of advanced batteries and compo19 nents, and provide facility funding awards, to manufactur20 ers of advanced battery systems and vehicle batteries that 

21 are produced in the United States, including manufactur22 ers of advanced lithium ion batteries and hybrid electrical 

23 systems, component manufacturers, software designers, 

24 and system design and vehicle integrators. 


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1 (b) APPOINTMENT OF HIGHLY QUALIFIED INDIVID2 UALS.— 

3 (1) IN GENERAL.—Subject to paragraphs (2) 

4 through (4), notwithstanding section 3304 of title 5, 

5 United States Code, and without regard to sections 

6 3309 through 3318 of that title, the Secretary, on 

7 a determination that there is a severe shortage of 

8 candidates or a critical hiring need for particular po9 sitions, may from funds made available to carry out 

10 this section, recruit and directly appoint highly 

11 qualified individuals into the competitive service to 

12 carry out this section. 

13 (2) EXCEPTIONS.—The authority provided 

14 under paragraph (1) shall not apply to positions in 

15 the excepted service or the Senior Executive Service. 

16 (3) MERIT PRINCIPLES.—Any action authorized 

17 under paragraph (1) shall be consistent with the 

18 merit principles of section 2301 of title 5, United 

19 States Code. 

20 (4) PUBLIC NOTICE.—In carrying out this sub21 section, the Secretary shall comply with the public 

22 notice requirements of section 3327 of title 5, 

23 United States Code. 


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1 (c) AUTHORIZATION OF APPROPRIATIONS.—There is 

2 authorized to be appropriated to carry out this section 

3 $2,000,000,000. 

Æ 


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