I 

114TH CONGRESS 

1ST SESSION H. R. 1697 

To amend the Internal Revenue Code of 1986 to extend and modify the 

tax credit for electric vehicle recharging property. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 26, 2015 

Ms. HAHN 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 extend 

and modify the tax credit for electric vehicle recharging 

property. 

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 ‘‘Electric Charging And 

5 Refueling Act’’ or as the ‘‘E–Car Act’’. 

6 SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR 

7 ELECTRIC CAR RECHARGING PROPERTY. 

8 (a) IN GENERAL.—Section 30C of the Internal Rev9 enue Code of 1986 is amended to read as follows: 


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1 ‘‘SEC. 30C. ELECTRIC VEHICLE CHARGING AND REFUELING 

2 PROPERTY CREDIT. 

3 ‘‘(a) CREDIT ALLOWED.—There shall be allowed as 

4 a credit against the tax imposed by this chapter for the 

5 taxable year an amount equal to 50 percent of the cost 

6 of any qualified electric vehicle recharging or refueling 

7 property placed in service by the taxpayer during the tax8 able year. 

9 ‘‘(b) LIMITATION.—The credit allowed under sub10 section (a) with respect to all qualified electric vehicle re11 charging property placed in service by the taxpayer during 

12 the taxable year at a location shall not exceed— 

13 ‘‘(1) in the case of a property of a character 

14 subject to an allowance for depreciation, the greater 

15 of— 

16 ‘‘(A) $100,000, or 

17 ‘‘(B) $10,000 multiplied by the number of 

18 devices placed in service at the location by the 

19 taxpayer during the taxable year, and 

20 ‘‘(2) $2,000 in any other case. 

21 ‘‘(c) DEFINITIONS.—For purposes of this section— 

22 ‘‘(1) QUALIFIED ELECTRIC VEHICLE RE23 CHARGING OR REFUELING PROPERTY.—The term 

24 ‘qualified electric vehicle recharging property’ means 

25 any property (not including a building) if— 

26 ‘‘(A) such property is— 


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1 ‘‘(i) of a character subject to the al2 lowance for depreciation, or 

3 ‘‘(ii) installed on property which is 

4 used as the principal residence (within the 

5 meaning of section 121) of the taxpayer, 

6 ‘‘(B) the original use of such property be7 gins with the taxpayer, 

8 ‘‘(C) such property is for the recharging or 

9 refueling of motor vehicles propelled by elec10 tricity, including property providing electricity 

11 for plug-in electric drive vehicles and property 

12 providing hydrogen for fuel cell electric vehicles, 

13 and 

14 ‘‘(D) such property includes related prop15 erty providing electricity for such recharging or 

16 is otherwise necessary for such recharging or 

17 refueling property. 

18 ‘‘(2) DEVICE.—The term ‘device’ means an in19 dividual item of property, whether a stand-alone 

20 item or part of property that includes multiple de21 vices, which functions to recharge one vehicle at a 

22 time. 

23 ‘‘(d) APPLICATION WITH OTHER CREDITS.— 

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

25 GENERAL BUSINESS CREDIT.—So much of the credit 


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

2 taxable year (determined without regard to this sub3 section) that is attributable to property of a char4 acter subject to an allowance for depreciation shall 

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

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

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

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

9 taxable year (after the application of paragraph 

10 (1))— 

11 ‘‘(A) shall be treated as a credit allowable 

12 under subpart A for such taxable year, and 

13 ‘‘(B) shall not exceed the excess of— 

14 ‘‘(i) the sum of the regular tax liabil15 ity (as defined in section 26(b)) plus the 

16 tax imposed by section 55, over 

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

18 under subpart A (other than this section 

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

20 for the taxable year. 

21 ‘‘(e) SPECIAL RULES.—For purposes of this sec22 tion— 

23 ‘‘(1) REDUCTION IN BASIS.—For purposes of 

24 this subtitle, the basis of any property for which a 

25 credit is allowable under subsection (a) shall be reVerDate Sep 11 2014 03:05 Apr 03, 2015 Jkt 049200 PO 00000 Frm 00004 Fmt 6652 Sfmt 6201 E:\BILLS\H1697.IH H1697

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1 duced by the amount of such credit so allowed (de2 termined without regard to subsection (d)). 

3 ‘‘(2) PROPERTY USED BY TAX-EXEMPT ENTI4 TY.—In the case of any qualified electric vehicle re5 charging property the use of which is described in 

6 paragraph (3) or (4) of section 50(b) (including use 

7 by an Indian tribal government) and which is not 

8 subject to a lease, the person who sold such property 

9 to the person or entity using such property shall be 

10 treated as the taxpayer that placed such property in 

11 service, but only if such person clearly discloses to 

12 such person or entity in a document the amount of 

13 any credit allowable under subsection (a) with re14 spect to such property (determined without regard 

15 to subsection (d)). 

16 ‘‘(3) PROPERTY USED OUTSIDE UNITED STATES

17 NOT QUALIFIED.—No credit shall be allowable under 

18 subsection (a) with respect to any property referred 

19 to in section 50(b)(1) or with respect to the portion 

20 of the cost of any property taken into account under 

21 section 179. 

22 ‘‘(4) ELECTION NOT TO TAKE CREDIT.—No 

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

24 property if the taxpayer elects not to have this sec25 tion apply to such property. 


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1 ‘‘(5) RECAPTURE RULES.—Rules similar to the 

2 rules of section 179A(e)(4) shall apply. 

3 ‘‘(6) JOINT OWNERSHIP OF QUALIFIED ELEC4 TRIC VEHICLE RECHARGING PROPERTY.— 

5 ‘‘(A) IN GENERAL.—Any qualified electric 

6 vehicle recharging property shall not fail to be 

7 treated as such property solely because such 

8 property is placed in service with respect to 2 

9 or more dwelling units. 

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

11 the case of any qualified electric vehicle re12 charging property which is placed in service 

13 with respect to 2 or more dwelling units, this 

14 section (other than this subparagraph) shall be 

15 applied separately with respect to the portion of 

16 such property attributable to each such dwelling 

17 unit.’’. 

18 (b) CONFORMING AMENDMENT.—Clause (ii) of sec19 tion 30D(c)(2)(B) of such Code is amended by striking 

20 ‘‘section 25D’’ and inserting ‘‘sections 25D and 30C’’. 

21 (c) EFFECTIVE DATE.— 

22 (1) IN GENERAL.—Except as provided in para23 graph (2), the amendments made by this section 

24 shall apply to property placed in service after De25 cember 31, 2013. 


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1 (2) HYDROGEN REFUELING PROPERTY.—The 

2 amendments made by this subsection shall apply to 

3 hydrogen property placed in service after December 

4 31, 2014. 

Æ 


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