I 

117TH CONGRESS 

1ST SESSION H. R. 3633 

To amend the Internal Revenue Code of 1986 to provide exempt facility 

bonds for zero-emission vehicle infrastructure. 

IN THE HOUSE OF REPRESENTATIVES 

MAY 28, 2021 

Mr. SCHNEIDER (for himself, Mr. BEYER, and Mr. BLUMENAUER) 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 

exempt facility bonds for zero-emission vehicle infrastructure. 

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 ‘‘Greener Transpor5 tation for Communities Act’’. 

6 SEC. 2. EXEMPT FACILITY BONDS FOR ZERO-EMISSION VE7 HICLE INFRASTRUCTURE. 

8 (a) IN GENERAL.—Section 142 of the Internal Rev9 enue Code of 1986 is amended— 

10 (1) in subsection (a)— 


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1 (A) in paragraph (14), by striking ‘‘or’’ at 

2 the end, 

3 (B) in paragraph (15), by striking the pe4 riod at the end and inserting ‘‘, or’’, and 

5 (C) by adding at the end the following new 

6 paragraph: 

7 ‘‘(16) zero-emission vehicle infrastructure.’’, 

8 and 

9 (2) by adding at the end the following new sub10 section: 

11 ‘‘(n) ZERO-EMISSION VEHICLE INFRASTRUCTURE.— 

12 ‘‘(1) IN GENERAL.—For purposes of subsection 

13 (a)(16), the term ‘zero-emission vehicle infrastruc14 ture’ means any property (not including a building 

15 and its structural components) if such property is 

16 part of a unit which— 

17 ‘‘(A) is used to charge or fuel zero-emis18 sions vehicles, 

19 ‘‘(B) is located where the vehicles are 

20 charged or fueled, 

21 ‘‘(C) is of a character subject to the allow22 ance for depreciation (or amortization in lieu of 

23 depreciation), 

24 ‘‘(D) is made available for use by members 

25 of the general public, 


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1 ‘‘(E) accepts payment by use of a credit 

2 card reader, and 

3 ‘‘(F) is capable of charging or fueling vehi4 cles produced by more than one manufacturer 

5 (within the meaning of section 30D(d)(3)). 

6 ‘‘(2) INCLUSION OF UTILITY SERVICE CONNEC7 TIONS, ETC.—The term ‘zero-emission vehicle infra8 structure’ shall include any utility service connec9 tions, utility panel upgrades, line extensions and 

10 conduit, transformer upgrades, or similar property, 

11 in connection with property meeting the require12 ments of paragraph (1). 

13 ‘‘(3) ZERO-EMISSIONS VEHICLE.—The term 

14 ‘zero-emissions vehicle’ means— 

15 ‘‘(A) a zero-emission vehicle as defined in 

16 section 88.102–94 of title 40, Code of Federal 

17 Regulations, or 

18 ‘‘(B) a vehicle that produces zero exhaust 

19 emissions of any criteria pollutant (or precursor 

20 pollutant) or greenhouse gas under any possible 

21 operational modes and conditions. 

22 ‘‘(4) ZERO-EMISSIONS VEHICLE INFRASTRUC23 TURE LOCATED WITHIN OTHER FACILITIES OR

24 PROJECTS.—For purposes of subsection (a), any 

25 zero-emission vehicle infrastructure located within— 


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1 ‘‘(A) a facility or project described in sub2 section (a), or 

3 ‘‘(B) an area adjacent to a facility or 

4 project described in subsection (a) that pri5 marily serves vehicles traveling to or from such 

6 facility or project, 

7 shall be treated as described in the paragraph in 

8 which such facility or project is described. 

9 ‘‘(5) EXCEPTION FOR REFUELING PROPERTY

10 FOR FLEET VEHICLES.—Subparagraphs (D), (E), 

11 and (F) of paragraph (1) shall not apply to property 

12 which is part of a unit which is used exclusively by 

13 fleets of commercial or governmental vehicles.’’. 

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

15 this section shall apply to obligations issued after Decem16 ber 31, 2020. 

Æ 


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