I 
116TH CONGRESS 
1ST SESSION H. R. 5162 
To amend the Internal Revenue Code of 1986 to provide for a credit for 
zero-emission heavy vehicles. 
IN THE HOUSE OF REPRESENTATIVES 
NOVEMBER 19, 2019 
Mr. BEYER (for himself, Mr. PANETTA, Ms. SA´NCHEZ, Ms. MOORE, Mr. BLU-
MENAUER, and Mr. KILDEE) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for a credit for zero-emission heavy 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 ‘‘Green Vehicle Adop-
tion Nationwide Act of 2019’’ or as the ‘‘Green VAN Act 
of 2019’’. 
SEC. 2. CREDIT FOR ZERO-EMISSION HEAVY VEHICLES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 45T. ZERO-EMISSION HEAVY VEHICLE CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, in the case of a manufacturer of a zero-emission 
heavy vehicle, the zero-emission heavy vehicle credit deter-
mined under this section for a taxable year is an amount 
equal to 10 percent of the sum of the sale price of each 
zero-emission heavy vehicle sold by such taxpayer during 
such taxable year. 
‘‘(b) LIMITATION.—The sale price of a zero-emission 
heavy vehicle may not be taken into account under sub-
section (a) to the extent such price exceeds $1,000,000. 
‘‘(c) ZERO-EMISSION HEAVY VEHICLE.—For pur-
poses of this section— 
‘‘(1) IN
GENERAL.—The term ‘zero-emission 
heavy vehicle’ means a motor vehicle which— 
‘‘(A) has a gross vehicle weight rating of 
not less than 14,000 pounds, 
‘‘(B) is not powered or charged by an in-
ternal combustion engine, and 
‘‘(C) is propelled solely by an electric 
motor which draws electricity from a battery or 
fuel cell. 
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‘‘(2) MOTOR VEHICLE; MANUFACTURER.—The 
term ‘motor vehicle’ and ‘manufacturer’ have the 
meaning given such terms in paragraphs (2) and (3) 
of section 30D(d), respectively. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) SALE PRICE.—For purposes of this sec-
tion, the sale price of a zero-emission heavy vehicle 
shall be reduced by any rebate or other incentive 
given before, on, or after the date of the sale. 
‘‘(2) DOMESTIC USE.—No credit shall be al-
lowed under subsection (a) with respect to a zero- 
emission heavy vehicle to a manufacturer who knows 
or has reason to know that such vehicle will not be 
used primarily in the United States or a possession 
of the United States. 
‘‘(3) REGULATIONS.—The Secretary shall pre-
scribe such regulations as may be necessary or ap-
propriate to carry out the purposes of this section. 
‘‘(e) TERMINATION.—This section shall not apply to 
sales after December 31, 2024.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code is 
amended by striking ‘‘plus’’ at the end of paragraph (31), 
by striking the period at the end of paragraph (32) and 
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inserting ‘‘, plus’’, and by adding at the end the following 
new paragraph: 
‘‘(33) the zero-emission heavy vehicle credit de-
termined under section 45T.’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart D of part IV of subchapter A of chapter 1 
of such Code is amended by adding at the end the fol-
lowing new item: 
‘‘Sec. 45T. Zero-emission heavy vehicle credit.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to sales after the date of the enact-
ment of this Act. 
Æ 
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