I 

110TH CONGRESS 

1ST SESSION H. R. 1331 

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

new qualified plug-in hybrid motor vehicles. 

IN THE HOUSE OF REPRESENTATIVES 

MARCH 6, 2007 

Mr. DOGGETT (for himself, Mr. ABERCROMBIE, Mr. BACHUS, Mr. BECERRA, 

Mr. BERMAN, Mr. BISHOP of New York, Mr. BLUMENAUER, Mr. BURGESS, Mr. CLEAVER, Mr. CUELLAR, Mr. DAVIS of Illinois, Mr. LINCOLN

DAVIS of Tennessee, Mr. DEFAZIO, Mr. EDWARDS, Mr. EHLERS, Mr. 

ELLISON, Mr. FARR, Mr. FILNER, Mr. GONZALEZ, Mr. AL GREEN of 

Texas, Mr. GENE GREEN of Texas, Mr. HALL of New York, Mr. 

HASTINGS of Florida, Ms. HOOLEY, Mr. HOLT, Mr. INSLEE, Mr. ISRAEL, 

Mr. JEFFERSON, Ms. EDDIE BERNICE JOHNSON of Texas, Mr. KANJORSKI, Ms. KAPTUR, Mr. KENNEDY, Mr. KIND, Mr. LAMPSON, Mr. 

LANTOS, Mr. LEWIS of Georgia, Mrs. MALONEY of New York, Ms. MATSUI, Mrs. MCCARTHY of New York, Mr. MCCAUL of Texas, Mr. 

MCDERMOTT, Mr. MCGOVERN, Mr. MEEHAN, Mr. MICHAUD, Mr. MILLER of North Carolina, Mr. MOORE of Kansas, Mr. MORAN of Virginia, 

Mrs. MUSGRAVE, Mrs. NAPOLITANO, Mr. RODRIGUEZ, Ms. LINDA T. 

SA ́NCHEZ of California, Mr. SCHIFF, Ms. SCHWARTZ, Mr. SHULER, Mr. 

SMITH of Texas, Mr. THOMPSON of California, Mr. TOWNS, Mr. UDALL

of New Mexico, Mr. UPTON, Mr. VAN HOLLEN, Mr. WAMP, Ms. WATSON, 

Mr. WAXMAN, Ms. WOOLSEY, and Mr. WU) 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 qualified plug-in hybrid motor vehicles. 

1 Be it enacted by the Senate and House of Representa2 tives of the United States of America in Congress assembled, 


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1 SECTION 1. CREDIT FOR NEW QUALIFIED PLUG-IN HYBRID 

2 MOTOR VEHICLES. 

3 (a) IN GENERAL.—Subparagraph (A) of section 

4 30B(d)(2) of the Internal Revenue Code of 1986 (relating 

5 to credit amount for passenger automobiles and light 

6 trucks) is amended to read as follows: 

7 ‘‘(A) CREDIT AMOUNT FOR PASSENGER

8 AUTOMOBILES AND LIGHT TRUCKS.— 

9 ‘‘(i) IN GENERAL.—In the case of a 

10 new qualified hybrid motor vehicle (other 

11 than a new qualified plug-in hybrid motor 

12 vehicle) which is a passenger automobile or 

13 light truck and which has a gross vehicle 

14 weight rating of not more than 8,500 

15 pounds, the amount determined under this 

16 paragraph is the sum of the amounts de17 termined under subclauses (I) and (II). 

18 ‘‘(I) FUEL ECONOMY.—The 

19 amount determined under this sub20 clause is the amount which would be 

21 determined under subsection (c)(2)(A) 

22 if such vehicle were a vehicle referred 

23 to in such subsection. 

24 ‘‘(II) CONSERVATION CREDIT.— 

25 The amount determined under this 

26 subclause is the amount which would 


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1 be determined under subsection 

2 (c)(2)(B) if such vehicle were a vehicle 

3 referred to in such subsection. 

4 ‘‘(ii) NEW QUALIFIED PLUG-IN HY5 BRID MOTOR VEHICLES.—In the case of a 

6 new qualified plug-in hybrid motor vehicle 

7 which is a passenger automobile or light 

8 truck and which has a gross vehicle weight 

9 rating of not more than 8,500 pounds, the 

10 amount determined under this paragraph 

11 is the sum of the amounts determined 

12 under subclauses (I), (II), and (III). 

13 ‘‘(I) BASE AMOUNT.—The 

14 amount determined under this sub15 clause is $3,000. 

16 ‘‘(II) FLEXIBLE FUEL.—In the 

17 case of a vehicle which is warrantied 

18 by its manufacturer to operate on a 

19 fuel described in section 30C(c)(1)(A), 

20 the amount determined under this 

21 subclause is $150. 

22 ‘‘(III) POWER OF TRACTION BAT23 TERY.—In the case of vehicle which 

24 draws propulsion energy from a trac25 tion battery of not less than 5 kWh, 


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1 the amount determined under this 

2 subclause is $500, plus $250 for each 

3 kWh that such battery exceeds 5 

4 kWh. The amount determined under 

5 this subclause shall not exceed 

6 $3,000.’’. 

7 (b) NEW QUALIFIED PLUG-IN HYBRID MOTOR VEHI8 CLE.—Subsection (d) of section 30B of such Code is 

9 amended by adding at the end the following new para10 graph: 

11 ‘‘(4) NEW QUALIFIED PLUG-IN HYBRID MOTOR

12 VEHICLE.—For purposes of this subsection, the term 

13 ‘new qualified plug-in hybrid motor vehicle’ means 

14 any new qualified hybrid motor vehicle which— 

15 ‘‘(A) meets or exceeds the Bin 5 Tier II 

16 emission standard established in regulations 

17 prescribed by the Administrator of the Environ18 mental Protection Agency under section 202(i) 

19 of the Clean Air Act for that make and model 

20 year vehicle, 

21 ‘‘(B) draws propulsion energy from a trac22 tion battery of not less than 4 kWh, and 

23 ‘‘(C) is equipped with a means of re24 charging its rechargeable energy storage system 

25 from an external source of electricity.’’. 


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1 (c) APPLICATION OF LIMITATION ON NUMBER OF

2 HYBRIDS ELIGIBLE FOR CREDIT.— 

3 (1) IN GENERAL.—Subsection (f) of section 

4 30B of such Code is amended by adding at the end 

5 the following new paragraph: 

6 ‘‘(6) SEPARATE APPLICATION TO NEW QUALI7 FIED PLUG-IN HYBRID MOTOR VEHICLES.—In the 

8 case of a new qualified plug-in hybrid motor vehicle, 

9 this subsection shall be applied— 

10 ‘‘(A) separately with respect to such vehi11 cles by treating only new qualified plug-in hy12 brid motor vehicles as qualified vehicles, 

13 ‘‘(B) by substituting ‘100,000’ for ‘60,000’ 

14 in paragraph (2), and 

15 ‘‘(C) by substituting ‘the date of the enact16 ment of paragraph (6)’ for ‘December 31, 

17 2005’ in paragraph (2).’’. 

18 (2) CONFORMING AMENDMENT.—Paragraph (5) 

19 of section 30B(f) of such Code is amended by insert20 ing ‘‘other than a new qualified plug-in hybrid motor 

21 vehicle’’ after ‘‘subsection (d)(2)(A)’’. 

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

23 this section shall apply to property placed in service after 


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1 the date of the enactment of this Act, in taxable years 

2 ending after such date. 

Æ 


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