II 

116TH CONGRESS 

1ST SESSION S. 1094 

To amend the Internal Revenue Code of 1986 to modify limitations on 

the credit for plug-in electric drive motor vehicles, and for other purposes. 

IN THE SENATE OF THE UNITED STATES 

APRIL 9, 2019 

Ms. STABENOW (for herself, Mr. ALEXANDER, Mr. PETERS, and Ms. COLLINS) 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 modify 

limitations on the credit for plug-in electric drive motor 

vehicles, and for other purposes. 

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 ‘‘Driving America For5 ward Act’’. 


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•S 1094 IS

1 SEC. 2. MODIFICATION OF LIMITATIONS ON NEW QUALI2 FIED PLUG-IN ELECTRIC DRIVE MOTOR VEHI3 CLE CREDIT. 

4 (a) IN GENERAL.—Subsection (e) of section 30D of 

5 the Internal Revenue Code of 1986 is amended to read 

6 as follows: 

7 ‘‘(e) LIMITATION ON NUMBER OF NEW QUALIFIED

8 PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES ELIGIBLE

9 FOR CREDIT.— 

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

11 qualified plug-in electric drive motor vehicle sold 

12 after the date of the enactment of the Driving Amer13 ica Forward Act— 

14 ‘‘(A) if such vehicle is sold during the tran15 sition period, the amount determined under 

16 subsection (b)(2) shall be reduced by $500, and 

17 ‘‘(B) if such vehicle is sold during the 

18 phaseout period, only the applicable percentage 

19 of the credit otherwise allowable under sub20 section (a) shall be allowed. 

21 ‘‘(2) TRANSITION PERIOD.—For purposes of 

22 this subsection, the transition period is the period 

23 subsequent to the first date on which the number of 

24 new qualified plug-in electric drive motor vehicles 

25 manufactured by the manufacturer of the vehicle reVerDate Sep 11 2014 20:24 Apr 11, 2019 Jkt 089200 PO 00000 Frm 00002 Fmt 6652 Sfmt 6201 E:\BILLS\S1094.IS S1094

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1 ferred to in paragraph (1) sold for use in the United 

2 States after December 31, 2009, is at least 200,000. 

3 ‘‘(3) PHASEOUT PERIOD.— 

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

5 subsection, the phaseout period is the period be6 ginning with the second calendar quarter fol7 lowing the calendar quarter which includes the 

8 first date on which the number of new qualified 

9 plug-in electric drive motor vehicles manufac10 tured by the manufacturer of the vehicle re11 ferred to in paragraph (1) sold for use in the 

12 United States after December 31, 2009, is at 

13 least 600,000. 

14 ‘‘(B) APPLICABLE PERCENTAGE.—For 

15 purposes of paragraph (1)(B), the applicable 

16 percentage is— 

17 ‘‘(i) 50 percent for the first calendar 

18 quarter of the phaseout period, and 

19 ‘‘(ii) 0 percent for each calendar quar20 ter thereafter. 

21 ‘‘(C) EXCLUSION OF SALE OF CERTAIN VE22 HICLES.— 

23 ‘‘(i) IN GENERAL.—For purposes of 

24 subparagraph (A), any new qualified plug25 in electric drive motor vehicle manufacVerDate Sep 11 2014 20:24 Apr 11, 2019 Jkt 089200 PO 00000 Frm 00003 Fmt 6652 Sfmt 6201 E:\BILLS\S1094.IS S1094

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1 tured by the manufacturer of the vehicle 

2 referred to in paragraph (1) which was 

3 sold during the exclusion period shall not 

4 be included for purposes of determining 

5 the number of such vehicles sold. 

6 ‘‘(ii) EXCLUSION PERIOD.—For pur7 poses of this subparagraph, the exclusion 

8 period is the period— 

9 ‘‘(I) beginning on the first date 

10 on which the number of new qualified 

11 plug-in electric drive motor vehicles 

12 manufactured by the manufacturer of 

13 the vehicle referred to in paragraph 

14 (1) sold for use in the United States 

15 after December 31, 2009, is at least 

16 200,000, and 

17 ‘‘(II) ending on the date of the 

18 enactment of the Driving America 

19 Forward Act. 

20 ‘‘(4) CONTROLLED GROUPS.—Rules similar to 

21 the rules of section 30B(f)(4) shall apply for pur22 poses of this subsection.’’. 

23 (b) EFFECTIVE DATE.—The amendment made by 

24 this section shall apply to vehicles sold after the date of 

25 the enactment of this Act. 


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•S 1094 IS

1 SEC. 3. EXTENSION OF CREDIT FOR NEW QUALIFIED FUEL 

2 CELL MOTOR VEHICLES. 

3 (a) IN GENERAL.—Section 30B(k)(1) of the Internal 

4 Revenue Code of 1986 is amended by striking ‘‘December 

5 31, 2017’’ and inserting ‘‘December 31, 2028’’. 

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

7 this section shall apply to property purchased after De8 cember 31, 2017. 

Æ 


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