I 
118TH CONGRESS 
2D SESSION 
H. R. 7904 
To amend the Internal Revenue Code of 1986 to extend tax credits for 
clean vehicles to possessions of the United States. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 9, 2024 
Mrs. GONZA´LEZ-COLO´N (for herself and Mr. SOTO) 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 extend 
tax credits for clean vehicles to possessions of the United 
States. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
SECTION 1. CLEAN VEHICLE CREDITS EXTENDED TO POS-
SESSIONS OF THE UNITED STATES. 
(a) EXTENSION OF ELIGIBILITY FOR CREDITS TO 
POSSESSIONS
OF
THE
UNITED
STATES.—Section 
30D(f)(4) of the Internal Revenue Code of 1986 is amend-
ed— 
(1) in the heading, by striking ‘‘PROPERTY’’ 
and inserting ‘‘CERTAIN PROPERTY’’, 
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(2) by striking ‘‘No credit’’ and inserting: 
‘‘(A) IN GENERAL.—Except as provided in 
subparagraph (B), no credit’’, and 
(3) by adding at the end the following: 
‘‘(B) EXCEPTION FOR PROPERTY USED IN 
POSSESSIONS.—In the case of property which is 
used predominantly in a possession of the 
United States, the credit allowable under sub-
section (a) shall be determined without regard 
to subparagraph (A).’’. 
(b) PAYMENTS TO POSSESSIONS.— 
(1) IN GENERAL.—Section 30D(f) of the Inter-
nal Revenue Code of 1986 is amended by adding at 
the end the following new paragraph: 
‘‘(12) PAYMENTS TO POSSESSIONS.— 
‘‘(A) PAYMENTS
TO
POSSESSIONS
WITH 
MIRROR CODE TAX SYSTEMS.—In the case of 
any possession of the United States with a mir-
ror code tax system, this section shall not be 
treated as part of the income tax laws of the 
United States for purposes of determining the 
income tax law of such possession unless such 
possession elects to have this section be so 
treated. 
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‘‘(B) 
PAYMENTS
TO
OTHER
POSSES-
SIONS.—The Secretary shall pay to each posses-
sion of the United States which does not have 
a mirror code tax system amounts estimated by 
the Secretary as being equal to the aggregate 
benefits (if any) that would have been provided 
to residents of such possession by reason of the 
provisions of this section if a mirror code tax 
system had been in effect in such possession. 
The preceding sentence shall not apply unless 
the respective possession has a plan which has 
been approved by the Secretary under which 
such possession will promptly distribute such 
payments to its residents. 
‘‘(C) MIRROR CODE TAX SYSTEM; TREAT-
MENT
OF
PAYMENTS.—Rules similar to the 
rules of paragraphs (3), (4), and (5) of section 
21(h) shall apply for purposes of this section.’’. 
(2) PREVIOUSLY-OWNED
CLEAN
VEHICLES.— 
Section 25E of such Code is amended— 
(A) by redesignating subsection (g) as sub-
section (h), and 
(B) by inserting after subsection (f) the 
following new subsection: 
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‘‘(g) PAYMENTS TO POSSESSIONS.—Rules similar to 
the rules of paragraph (12) of section 30D(f) shall 
apply.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall take effect as if included in the provisions 
of Public Law 117–169 to which they relate. 
Æ 
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