I 
118TH CONGRESS 
1ST SESSION H. R. 3754 
To amend the Internal Revenue Code of 1986 to repeal certain credits 
relating to alternative fuel vehicles. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 30, 2023 
Mr. PERRY (for himself, Mr. GOSAR, Mr. BURLISON, Mr. CRANE, and Mr. 
OGLES) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to repeal 
certain credits relating to alternative fuel vehicles. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. SHORT TITLE. 
This Act may be cited as the ‘‘Restoring Vehicle Mar-
ket Freedom Act of 2023’’. 
SEC. 2. AMENDMENT OF 1986 CODE. 
Except as otherwise expressly provided, whenever in 
this Act an amendment or repeal is expressed in terms 
of an amendment to, or repeal of, a section or other provi-
sion, the reference shall be considered to be made to a 
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section or other provision of the Internal Revenue Code 
of 1986. 
SEC. 3. REPEAL OF PREVIOUSLY OWNED CLEAN VEHICLE 
CREDIT. 
(a) IN GENERAL.—Section 25E is repealed. 
(b) 
CONFORMING
AMENDMENTS.—Section 
6213(g)(2) is amended in subparagraph (T) by adding 
‘‘and’’ after the comma at the end and by striking sub-
paragraph (U). 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart A of part IV of subchapter A of chapter 1 
is amended by striking the item relating to section 25E. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles acquired after the date 
of the enactment of this section. 
SEC. 4. REPEAL OF ALTERNATIVE MOTOR VEHICLE CRED-
IT. 
(a) IN GENERAL.—Section 30B is repealed. 
(b) CONFORMING AMENDMENT.— 
(1) Section 38(b) is amended by striking para-
graph (24). 
(2) Section 1016(a) is amended by striking 
paragraph (35). 
(3) Section 6501(m) is amended by striking 
‘‘30B(h)(9),’’. 
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(c) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
is amended by striking the item relating to section 30B. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property purchased after the 
date of the enactment of this section. 
SEC. 5. REPEAL OF ALTERNATIVE FUEL VEHICLE REFUEL-
ING PROPERTY CREDIT. 
(a) IN GENERAL.—Section 30C is repealed. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) is further amended by strik-
ing paragraph (25). 
(2) Section 1016(a) is further amended by 
striking paragraph (36). 
(3) Section 55(c)(3) is amended by striking 
‘‘sections 30(d)(2) and’’ and inserting ‘‘section’’. 
(4) Section 6501(m) is further amended by 
striking ‘‘30C(e)(4),’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
is amended by striking the item relating to section 30C. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
the date of the enactment of this section. 
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SEC. 6. REPEAL OF NEW QUALIFIED PLUG-IN ELECTRIC 
DRIVE MOTOR VEHICLE CREDIT. 
(a) IN GENERAL.—Section 30D is repealed. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) is further amended by strik-
ing paragraph (30). 
(2) Section 166(b)(5)(A)(ii) is amended by in-
serting ‘‘(as in effect on the date before the date of 
the enactment of the Restoring Vehicle Market Free-
dom Act of 2023)’’ after ‘‘section 30D(d)(1)’’. 
(3) Section 179D(d)(3)(B)(ii) is amended by in-
serting ‘‘, as in effect on the date before the date 
of the enactment of the Restoring Vehicle Market 
Freedom Act of 2023’’ after ‘‘section 30D(g)(9)’’. 
(4) Section 1016(a) is further amended in para-
graph (34) by adding ‘‘and’’ at the end after the 
comma and by striking paragraph (37). 
(5) Section 6213(g)(2) is further amended in 
subparagraph (S) by adding ‘‘and’’ at the end after 
the comma and by striking subparagraph (T). 
(6) Section 6417(d)(1)(A)(iv) is amended by in-
serting ‘‘, as in effect on the date before the date 
of the enactment of the Restoring Vehicle Market 
Freedom Act of 2023’’ after ‘‘section 30D(g)(9)’’. 
(7) Section 6501(m) is further amended by 
striking ‘‘30D(e)(4),’’. 
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(8) Section 13401 of Public Law 117–169 is 
amended by striking subsection (j). 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart B of part IV of subchapter A of chapter 1 
is amended by striking the item relating to section 30D. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles acquired after the date 
of the enactment of this section. 
SEC. 7. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL 
CLEAN VEHICLES. 
(a) IN GENERAL.—Section 45W is repealed. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) is further amended by strik-
ing paragraph (37). 
(2) Section 6213(g)(2) is further amended by 
adding ‘‘and’’ at the end after the comma in sub-
paragraph (R), by striking ‘‘, and’’ at the end and 
inserting a period in subparagraph (S) (as amended 
by section 6(b)), and by striking subparagraph (V). 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
is amended by striking the item relating to section 45W. 
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(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles acquired after the date 
of the enactment of this section. 
Æ 
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