I 

113TH CONGRESS 

2D SESSION H. R. 5513 

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 

SEPTEMBER 17, 2014 

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 Ad5 vancement Reform 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 RECHARGING PROPERTY 

2 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 property placed 

7 in service by the taxpayer during the taxable year. 

8 ‘‘(b) LIMITATION.—The credit allowed under sub9 section (a) with respect to all qualified electric vehicle re10 charging property placed in service by the taxpayer during 

11 the taxable year at a location shall not exceed— 

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

13 subject to an allowance for depreciation, the greater 

14 of— 

15 ‘‘(A) $100,000, or 

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

17 devices placed in service at the location by the 

18 taxpayer during the taxable year, and 

19 ‘‘(2) $2,000 in any other case. 

20 ‘‘(c) QUALIFIED ELECTRIC VEHICLE RECHARGING

21 PROPERTY.—For purposes of this section, the term ‘quali22 fied electric vehicle recharging property’ means any prop23 erty (not including a building) if— 

24 ‘‘(1) such property is— 

25 ‘‘(A) of a character subject to the allow26 ance for depreciation, or 


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1 ‘‘(B) installed on property which is used as 

2 the principal residence (within the meaning of 

3 section 121) of the taxpayer, 

4 ‘‘(2) the original use of such property begins 

5 with the taxpayer, and 

6 ‘‘(3) such property is for the recharging of 

7 motor vehicles propelled by electricity (including 

8 property relating to providing electricity for such re9 charging or otherwise necessary for such recharging 

10 property). 

11 ‘‘(d) 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.— 

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

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

23 any taxable year (after the application of para24 graph (1)) shall be treated as a credit allowable 

25 under subpart A for such taxable year. 


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1 ‘‘(B) LIMITATION BASED ON AMOUNT OF

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

3 section 26(a)(2) does not apply, the credit al4 lowed under subsection (a) for any taxable year 

5 (determined after application of paragraph (1)) 

6 shall not exceed the excess of— 

7 ‘‘(i) the sum of the regular tax liabil8 ity (as defined in section 26(b)) plus the 

9 tax imposed by section 55, over 

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

11 under subpart A (other than this section 

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

13 for the taxable year. 

14 ‘‘(e) SPECIAL RULES.—For purposes of this sec15 tion— 

16 ‘‘(1) BASIS REDUCTION.—The basis of any 

17 property shall be reduced by the portion of the cost 

18 of such property taken into account under sub19 section (a). 

20 ‘‘(2) PROPERTY USED BY TAX-EXEMPT ENTI21 TY.—In the case of any qualified electric vehicle re22 charging property the use of which is described in 

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

24 by an Indian tribal government) and which is not 

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


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1 to the person or entity using such property shall be 

2 treated as the taxpayer that placed such property in 

3 service, but only if such person clearly discloses to 

4 such person or entity in a document the amount of 

5 any credit allowable under subsection (a) with re6 spect to such property (determined without regard 

7 to subsection (d)). 

8 ‘‘(3) PROPERTY USED OUTSIDE UNITED STATES

9 NOT QUALIFIED.—No credit shall be allowable under 

10 subsection (a) with respect to any property referred 

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

12 of the cost of any property taken into account under 

13 section 179. 

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

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

16 property if the taxpayer elects not to have this sec17 tion apply to such property. 

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

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

20 ‘‘(6) DEVICE.—For the purposes of subsection 

21 (b)(1), the term ‘device’ means an individual item of 

22 property, whether a stand-alone item or part of 

23 property that includes multiple devices, which func24 tions to recharge one vehicle at a time. 


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1 ‘‘(7) JOINT OWNERSHIP OF QUALIFIED ELEC2 TRIC VEHICLE RECHARGING PROPERTY.— 

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

4 vehicle recharging property shall not fail to be 

5 treated as such property solely because such 

6 property is placed in service with respect to 2 

7 or more dwelling units. 

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

9 the case of any qualified electric vehicle re10 charging property which is placed in service 

11 with respect to 2 or more dwelling units, this 

12 section (other than this subparagraph) shall be 

13 applied separately with respect to the portion of 

14 such property attributable to each such dwelling 

15 unit. 

16 ‘‘(f) REGULATIONS.—The Secretary shall prescribe 

17 such regulations as necessary to carry out the provisions 

18 of this section. 

19 ‘‘(g) TERMINATION.—This section shall not apply to 

20 any property placed in service after December 31, 2017.’’. 

21 (b) CONFORMING AMENDMENT.—Clause (ii) of sec22 tion 30D(c)(2)(B) of such Code is amended by striking 

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

24 (c) EFFECTIVE DATE.— 


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1 (1) IN GENERAL.—Except as provided in para2 graph (2), the amendments made by this section 

3 shall apply to property placed in service after De4 cember 31, 2013. 

5 (2) PRESERVATION OF LAST YEAR OF CREDIT

6 FOR HYDROGEN REFUELING PROPERTY.—So much 

7 of the amendment made by subsection (a) as relates 

8 to the repeal of section 30C of the Internal Revenue 

9 Code of 1986 (as in effect before the date of the en10 actment of this Act) shall apply to property placed 

11 in service after December 31, 2014. 

Æ 


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