No Subsidies for Government Purchases of Electric Vehicles Act

Subjects: Taxation, Hybrid, electric, and advanced technology vehicles, Motor vehicles, Public contracts and procurement, Tax administration and collection, taxpayers

Summary:  <p><strong>No Subsidies for Government Purchases of Electric Vehicles Act</strong></p> <p>This bill disallows a tax credit for qualified plug-in electric drive motor vehicles that are sold to the federal government or a state government.</p>

<html><body><pre>[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 326 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 326

To amend the Internal Revenue Code of 1986 to prohibit the seller of an 
 electric vehicle from being treated as the taxpayer that placed such 
 vehicle in service and taking the electric vehicle tax credit if such 
               vehicle is sold to the Federal Government.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                            January 12, 2023

  Mr. Estes 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 prohibit the seller of an 
 electric vehicle from being treated as the taxpayer that placed such 
 vehicle in service and taking the electric vehicle tax credit if such 
               vehicle is sold to the Federal Government.

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

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``No Subsidies for Government 
Purchases of Electric Vehicles Act''.

SEC. 2. SELLER OF ELECTRIC VEHICLE PROHIBITED FROM BEING TREATED AS 
              TAXPAYER PLACING SUCH VEHICLE IN SERVICE IF VEHICLE SOLD 
              TO FEDERAL GOVERNMENT.

    (a) In General.--Section 30D(f)(3) of the Internal Revenue Code of 
1986 is amended by striking ``but only if'' and all that follows and 
inserting the following: ``but only if--
                    ``(A) such person clearly discloses to such person 
                or entity in a document the amount of any credit 
                allowable under subsection (a) with respect to such 
                vehicle (determined without regard to subsection (c)),
                    ``(B) such person or entity is not the Federal 
                Government or an agency or representative thereof, and
                    ``(C) such person or entity is not a State 
                government or a locality, agency, or representative 
                thereof.
        For purposes of subsection (c), property to which this 
        paragraph applies shall be treated as of a character subject to 
        an allowance for depreciation.''.
    (b) Effective Date.--The amendment made by this section shall apply 
to taxable years beginning after the date of the enactment of this 
section.
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