I 
110TH CONGRESS 
1ST SESSION H. R. 1331 
To amend the Internal Revenue Code of 1986 to provide a tax credit for 
new qualified plug-in hybrid motor vehicles. 
IN THE HOUSE OF REPRESENTATIVES 
MARCH 6, 2007 
Mr. DOGGETT (for himself, Mr. ABERCROMBIE, Mr. BACHUS, Mr. BECERRA, 
Mr. BERMAN, Mr. BISHOP of New York, Mr. BLUMENAUER, Mr. BUR-
GESS, Mr. CLEAVER, Mr. CUELLAR, Mr. DAVIS of Illinois, Mr. LINCOLN 
DAVIS of Tennessee, Mr. DEFAZIO, Mr. EDWARDS, Mr. EHLERS, Mr. 
ELLISON, Mr. FARR, Mr. FILNER, Mr. GONZALEZ, Mr. AL GREEN of 
Texas, Mr. GENE GREEN of Texas, Mr. HALL of New York, Mr. 
HASTINGS of Florida, Ms. HOOLEY, Mr. HOLT, Mr. INSLEE, Mr. ISRAEL, 
Mr. JEFFERSON, Ms. EDDIE BERNICE JOHNSON of Texas, Mr. KAN-
JORSKI, Ms. KAPTUR, Mr. KENNEDY, Mr. KIND, Mr. LAMPSON, Mr. 
LANTOS, Mr. LEWIS of Georgia, Mrs. MALONEY of New York, Ms. MAT-
SUI, Mrs. MCCARTHY of New York, Mr. MCCAUL of Texas, Mr. 
MCDERMOTT, Mr. MCGOVERN, Mr. MEEHAN, Mr. MICHAUD, Mr. MIL-
LER of North Carolina, Mr. MOORE of Kansas, Mr. MORAN of Virginia, 
Mrs. MUSGRAVE, Mrs. NAPOLITANO, Mr. RODRIGUEZ, Ms. LINDA T. 
SA´NCHEZ of California, Mr. SCHIFF, Ms. SCHWARTZ, Mr. SHULER, Mr. 
SMITH of Texas, Mr. THOMPSON of California, Mr. TOWNS, Mr. UDALL 
of New Mexico, Mr. UPTON, Mr. VAN HOLLEN, Mr. WAMP, Ms. WATSON, 
Mr. WAXMAN, Ms. WOOLSEY, and Mr. WU) 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 
a tax credit for new qualified plug-in hybrid motor vehicles. 
Be it enacted by the Senate and House of Representa-
tives of the United States of America in Congress assembled, 
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SECTION 1. CREDIT FOR NEW QUALIFIED PLUG-IN HYBRID 
MOTOR VEHICLES. 
(a) IN GENERAL.—Subparagraph (A) of section 
30B(d)(2) of the Internal Revenue Code of 1986 (relating 
to credit amount for passenger automobiles and light 
trucks) is amended to read as follows: 
‘‘(A) CREDIT
AMOUNT
FOR
PASSENGER 
AUTOMOBILES AND LIGHT TRUCKS.— 
‘‘(i) IN GENERAL.—In the case of a 
new qualified hybrid motor vehicle (other 
than a new qualified plug-in hybrid motor 
vehicle) which is a passenger automobile or 
light truck and which has a gross vehicle 
weight rating of not more than 8,500 
pounds, the amount determined under this 
paragraph is the sum of the amounts de-
termined under subclauses (I) and (II). 
‘‘(I) 
FUEL
ECONOMY.—The 
amount determined under this sub-
clause is the amount which would be 
determined under subsection (c)(2)(A) 
if such vehicle were a vehicle referred 
to in such subsection. 
‘‘(II) CONSERVATION
CREDIT.— 
The amount determined under this 
subclause is the amount which would 
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be 
determined 
under 
subsection 
(c)(2)(B) if such vehicle were a vehicle 
referred to in such subsection. 
‘‘(ii) NEW
QUALIFIED
PLUG-IN
HY-
BRID MOTOR VEHICLES.—In the case of a 
new qualified plug-in hybrid motor vehicle 
which is a passenger automobile or light 
truck and which has a gross vehicle weight 
rating of not more than 8,500 pounds, the 
amount determined under this paragraph 
is the sum of the amounts determined 
under subclauses (I), (II), and (III). 
‘‘(I) 
BASE
AMOUNT.—The 
amount determined under this sub-
clause is $3,000. 
‘‘(II) FLEXIBLE
FUEL.—In the 
case of a vehicle which is warrantied 
by its manufacturer to operate on a 
fuel described in section 30C(c)(1)(A), 
the amount determined under this 
subclause is $150. 
‘‘(III) POWER OF TRACTION BAT-
TERY.—In the case of vehicle which 
draws propulsion energy from a trac-
tion battery of not less than 5 kWh, 
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the amount determined under this 
subclause is $500, plus $250 for each 
kWh that such battery exceeds 5 
kWh. The amount determined under 
this 
subclause 
shall 
not 
exceed 
$3,000.’’. 
(b) NEW QUALIFIED PLUG-IN HYBRID MOTOR VEHI-
CLE.—Subsection (d) of section 30B of such Code is 
amended by adding at the end the following new para-
graph: 
‘‘(4) NEW QUALIFIED PLUG-IN HYBRID MOTOR 
VEHICLE.—For purposes of this subsection, the term 
‘new qualified plug-in hybrid motor vehicle’ means 
any new qualified hybrid motor vehicle which— 
‘‘(A) meets or exceeds the Bin 5 Tier II 
emission standard established in regulations 
prescribed by the Administrator of the Environ-
mental Protection Agency under section 202(i) 
of the Clean Air Act for that make and model 
year vehicle, 
‘‘(B) draws propulsion energy from a trac-
tion battery of not less than 4 kWh, and 
‘‘(C) is equipped with a means of re-
charging its rechargeable energy storage system 
from an external source of electricity.’’. 
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(c) APPLICATION OF LIMITATION ON NUMBER OF 
HYBRIDS ELIGIBLE FOR CREDIT.— 
(1) IN
GENERAL.—Subsection (f) of section 
30B of such Code is amended by adding at the end 
the following new paragraph: 
‘‘(6) SEPARATE APPLICATION TO NEW QUALI-
FIED PLUG-IN HYBRID MOTOR VEHICLES.—In the 
case of a new qualified plug-in hybrid motor vehicle, 
this subsection shall be applied— 
‘‘(A) separately with respect to such vehi-
cles by treating only new qualified plug-in hy-
brid motor vehicles as qualified vehicles, 
‘‘(B) by substituting ‘100,000’ for ‘60,000’ 
in paragraph (2), and 
‘‘(C) by substituting ‘the date of the enact-
ment of paragraph (6)’ for ‘December 31, 
2005’ in paragraph (2).’’. 
(2) CONFORMING AMENDMENT.—Paragraph (5) 
of section 30B(f) of such Code is amended by insert-
ing ‘‘other than a new qualified plug-in hybrid motor 
vehicle’’ after ‘‘subsection (d)(2)(A)’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
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the date of the enactment of this Act, in taxable years 
ending after such date. 
Æ 
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