II 

114TH CONGRESS 

2D SESSION S. 3450 

To amend the Internal Revenue Code of 1986 to include electric charging 

of certain vehicles as a qualified transportation fringe benefit excluded 

from gross income. 

IN THE SENATE OF THE UNITED STATES 

SEPTEMBER 28, 2016 

Mr. BROWN 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 include 

electric charging of certain vehicles as a qualified transportation fringe benefit excluded from gross income. 

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

3 SECTION 1. CERTAIN ELECTRIC VEHICLE CHARGING 

4 TREATED AS A QUALIFIED TRANSPORTATION 

5 FRINGE. 

6 (a) IN GENERAL.—Section 132(f)(1) of the Internal 

7 Revenue Code of 1986 is amended by adding at the end 

8 the following new subparagraph: 


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1 ‘‘(E) Charging of a qualified electric vehi2 cle provided on or near the business premises of 

3 the employer.’’. 

4 (b) LIMITATION.— 

5 (1) IN GENERAL.—Section 132(f)(2) of the In6 ternal Revenue Code of 1986 is amended by adding 

7 at the end the following new subparagraph: 

8 ‘‘(D) $175 per month in the case of any 

9 benefit described in paragraph (1)(E).’’. 

10 (2) APPLICATION OF INFLATION ADJUST11 MENT.—Paragraph (6) of section 132(f) of such 

12 Code is amended by striking ‘‘subparagraphs (A) 

13 and (B) of paragraph (2)’’ and inserting ‘‘subpara14 graphs (A), (B), and (D) of paragraph (2)’’. 

15 (c) QUALIFIED ELECTRIC VEHICLE.—Section 

16 132(f)(5) is amended by adding at the end the following 

17 new subparagraph: 

18 ‘‘(G) QUALIFIED ELECTRIC VEHICLE.— 

19 For purposes of paragraph (1)(E)— 

20 ‘‘(i) IN GENERAL.—The term ‘quali21 fied electric vehicle’ means any motor vehi22 cle which— 

23 ‘‘(I) is treated as a motor vehicle 

24 for purposes of title II of the Clean 

25 Air Act, 


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1 ‘‘(II) has a gross vehicle weight 

2 rating of less than 14,000 pounds, 

3 and 

4 ‘‘(III) is propelled to a significant 

5 extent by an electric motor which 

6 draws electricity from a battery which 

7 has a capacity of not less than 4 kilo8 watt hours and is capable of being re9 charged from an external source of 

10 electricity. 

11 ‘‘(ii) 2- OR 3-WHEELED VEHICLES.— 

12 Such term includes any vehicle which— 

13 ‘‘(I) has 2 or 3 wheels, 

14 ‘‘(II) meets the requirements of 

15 subclauses (I), (II), and (III) of 

16 clause (i) (determined by substituting 

17 ‘2.5 kilowatt hours’ for ‘4 kilowatt 

18 hours’ in clause (i)(III)), 

19 ‘‘(III) is manufactured primarily 

20 for use on public streets, roads, and 

21 highways, and 

22 ‘‘(IV) is capable of achieving a 

23 speed of 45 miles per hour or greater. 

24 ‘‘(iii) OTHER TERMS.—Any term used 

25 in this subparagraph which is also used in 


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1 section 30D shall have the meaning given 

2 such term in section 30D.’’. 

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

4 this section shall apply to taxable years beginning after 

5 December 31, 2016. 

Æ 


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