I 

118TH CONGRESS 

1ST SESSION H. R. 5656 

To amend the Internal Revenue Code of 1986 to provide a tax credit for 

new off-road plug-in electric vehicles. 

IN THE HOUSE OF REPRESENTATIVES 

SEPTEMBER 21, 2023 

Mr. PHILLIPS 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 provide 

a tax credit for new off-road plug-in electric vehicles. 

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 ‘‘Michael F. Donoughe 

5 Tax Credit for Off Road Electric Vehicles Act’’. 

6 SEC. 2. CREDIT FOR NEW OFF-ROAD PLUG-IN ELECTRIC VE7 HICLES. 

8 (a) IN GENERAL.—Section 30D of the Internal Rev9 enue Code of 1986 is amended by redesignating subsection 


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1 (h) as subsection (i), and by inserting after subsection (g) 

2 the following new subsection: 

3 ‘‘(h) CREDIT ALLOWED FOR NEW OFF-ROAD PLUG4 IN ELECTRIC VEHICLES.— 

5 ‘‘(1) IN GENERAL.—In the case of any new 

6 qualified off-road plug-in electric vehicle— 

7 ‘‘(A) there shall be allowed as a credit 

8 against the tax imposed by this chapter for the 

9 taxable year an amount equal to the sum of the 

10 applicable amount with respect to each such 

11 new qualified off-road plug-in electric vehicle 

12 placed in service by the taxpayer during the 

13 taxable year, and 

14 ‘‘(B) the amount of the credit allowed 

15 under subparagraph (A) shall be treated as a 

16 credit allowed under subsection (a). 

17 ‘‘(2) APPLICABLE AMOUNT.—For purposes of 

18 paragraph (1), the applicable amount is an amount 

19 equal to the lesser of— 

20 ‘‘(A) 10 percent of the cost of the new 

21 qualified off-road plug-in electric vehicle, or 

22 ‘‘(B) $2,500. 

23 ‘‘(3) NEW QUALIFIED OFF-ROAD PLUG-IN ELEC24 TRIC VEHICLE.—For purposes of this subsection, the 


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1 term ‘new qualified off-road plug-in electric vehicle’ 

2 means any vehicle which— 

3 ‘‘(A) meets the requirements of subpara4 graphs (A), (B), (C), (F), (G), and (H) of sub5 section (d)(1) (determined by substituting ‘6 

6 kilowatt hours’ for ‘7 kilowatt hours’ in sub7 paragraph (F)(i)), 

8 ‘‘(B) has a dry weight of less than 3,500 

9 pounds, 

10 ‘‘(C) has 3 or more wheels and 1 or more 

11 seats, 

12 ‘‘(D) is manufactured primarily for use on 

13 other than public streets, roads, and highways, 

14 ‘‘(E) is designed to be used primarily on 

15 rough terrain, 

16 ‘‘(F) is capable of achieving a speed of 40 

17 miles per hour, and 

18 ‘‘(G) except in the case of a vehicle de19 signed to operate on land and water, is not de20 signed to operate on rails, in the air, or in or 

21 on the water.’’. 

22 (b) ONE CREDIT PER VEHICLE.—Section 30D(f)(8) 

23 of such Code is amended by striking ‘‘described in sub24 section (a)’’ and inserting ‘‘under this section’’. 


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1 (c) TRANSFER OF CREDIT.—Section 30D(g)(1) of 

2 such Code is amended by inserting ‘‘or new qualified off3 road plug-in electric vehicle’’ after ‘‘new clean vehicle’’. 

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

5 this section shall apply to vehicles acquired after Decem6 ber 31, 2023. 

Æ 


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