II 

116TH CONGRESS 

1ST SESSION S. 2039 

To amend the Internal Revenue Code of 1986 to provide for the issuance 

of exempt facility bonds for zero-emission vehicle infrastructure. 

IN THE SENATE OF THE UNITED STATES 

JUNE 27, 2019 

Ms. CORTEZ MASTO (for herself, Ms. SMITH, and Mrs. GILLIBRAND) 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 provide 

for the issuance of exempt facility bonds for zero-emission vehicle infrastructure. 

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 ‘‘Greener Transpor5 tation for Communities Act’’. 

6 SEC. 2. EXEMPT FACILITY BONDS FOR ZERO-EMISSION VE7 HICLE INFRASTRUCTURE. 

8 (a) IN GENERAL.—Section 142 of the Internal Rev9 enue Code of 1986 is amended— 


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1 (1) in subsection (a)— 

2 (A) in paragraph (14), by striking ‘‘or’’ at 

3 the end, 

4 (B) in paragraph (15), by striking the pe5 riod at the end and inserting ‘‘, or’’, and 

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

7 paragraph: 

8 ‘‘(16) zero-emission vehicle infrastructure.’’, 

9 and 

10 (2) by adding at the end the following new sub11 section: 

12 ‘‘(n) ZERO-EMISSION VEHICLE INFRASTRUCTURE.— 

13 ‘‘(1) IN GENERAL.—For purposes of subsection 

14 (a)(16), the term ‘zero-emission vehicle infrastruc15 ture’ means any property (not including a building 

16 and its structural components) if such property is— 

17 ‘‘(A) made available for use by members of 

18 the general public, and 

19 ‘‘(B) used to charge or fuel zero-emissions 

20 vehicles, but only if the property is located at 

21 the point where the vehicles are charged or 

22 fueled. 

23 ‘‘(2) INCLUSION OF UTILITY SERVICE CONNEC24 TIONS.—The term ‘zero-emission vehicle infrastruc25 ture’ shall include any utility service connections, 


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1 utility panel upgrades, or contributions in aid of con2 struction (as described in section 118) which are re3 quired for the charging or fueling of zero-emissions 

4 vehicles. 

5 ‘‘(3) ZERO-EMISSIONS VEHICLE.—The term 

6 ‘zero-emissions vehicle’ means— 

7 ‘‘(A) a zero-emission vehicle as defined in 

8 section 88.102–94 of title 40, Code of Federal 

9 Regulations, or 

10 ‘‘(B) a vehicle that produces zero exhaust 

11 emissions of any criteria pollutant (or precursor 

12 pollutant) or greenhouse gas under any possible 

13 operational modes and conditions. 

14 ‘‘(4) ZERO-EMISSIONS VEHICLE INFRASTRUC15 TURE LOCATED WITHIN OTHER FACILITIES OR

16 PROJECTS.—For purposes of subsection (a), any 

17 zero-emission vehicle infrastructure located within— 

18 ‘‘(A) a facility or project described in sub19 section (a), or 

20 ‘‘(B) an area adjacent to a facility or 

21 project described in subsection (a) that pri22 marily serves vehicles traveling to or from such 

23 facility or project, 

24 shall be treated as described in the paragraph in 

25 which such facility or project is described.’’. 


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

2 this section shall apply to obligations issued after Decem3 ber 31, 2019. 

Æ 


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