I 
113TH CONGRESS 
2D SESSION 
H. R. 5513 
To amend the Internal Revenue Code of 1986 to extend and modify the 
tax credit for electric vehicle recharging property. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 17, 2014 
Ms. HAHN 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 
and modify the tax credit for electric vehicle recharging 
property. 
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 ‘‘Electric Charging Ad-
vancement Reform Act’’ or as the ‘‘E-Car Act’’. 
SEC. 2. EXTENSION AND MODIFICATION OF CREDIT FOR 
ELECTRIC CAR RECHARGING PROPERTY. 
(a) IN GENERAL.—Section 30C of the Internal Rev-
enue Code of 1986 is amended to read as follows: 
VerDate Sep 11 2014 
04:13 Sep 23, 2014
Jkt 039200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H5513.IH
H5513
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘SEC. 30C. ELECTRIC VEHICLE RECHARGING PROPERTY 
CREDIT. 
‘‘(a) CREDIT ALLOWED.—There shall be allowed as 
a credit against the tax imposed by this chapter for the 
taxable year an amount equal to 50 percent of the cost 
of any qualified electric vehicle recharging property placed 
in service by the taxpayer during the taxable year. 
‘‘(b) LIMITATION.—The credit allowed under sub-
section (a) with respect to all qualified electric vehicle re-
charging property placed in service by the taxpayer during 
the taxable year at a location shall not exceed— 
‘‘(1) in the case of a property of a character 
subject to an allowance for depreciation, the greater 
of— 
‘‘(A) $100,000, or 
‘‘(B) $10,000 multiplied by the number of 
devices placed in service at the location by the 
taxpayer during the taxable year, and 
‘‘(2) $2,000 in any other case. 
‘‘(c) QUALIFIED ELECTRIC VEHICLE RECHARGING 
PROPERTY.—For purposes of this section, the term ‘quali-
fied electric vehicle recharging property’ means any prop-
erty (not including a building) if— 
‘‘(1) such property is— 
‘‘(A) of a character subject to the allow-
ance for depreciation, or 
VerDate Sep 11 2014 
04:13 Sep 23, 2014
Jkt 039200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H5513.IH
H5513
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(B) installed on property which is used as 
the principal residence (within the meaning of 
section 121) of the taxpayer, 
‘‘(2) the original use of such property begins 
with the taxpayer, and 
‘‘(3) such property is for the recharging of 
motor vehicles propelled by electricity (including 
property relating to providing electricity for such re-
charging or otherwise necessary for such recharging 
property). 
‘‘(d) APPLICATION WITH OTHER CREDITS.— 
‘‘(1) BUSINESS CREDIT TREATED AS PART OF 
GENERAL BUSINESS CREDIT.—So much of the credit 
which would be allowed under subsection (a) for any 
taxable year (determined without regard to this sub-
section) that is attributable to property of a char-
acter subject to an allowance for depreciation shall 
be treated as a credit listed in section 38(b) for such 
taxable year (and not allowed under subsection (a)). 
‘‘(2) PERSONAL CREDIT.— 
‘‘(A) IN GENERAL.—For purposes of this 
title, the credit allowed under subsection (a) for 
any taxable year (after the application of para-
graph (1)) shall be treated as a credit allowable 
under subpart A for such taxable year. 
VerDate Sep 11 2014 
04:13 Sep 23, 2014
Jkt 039200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H5513.IH
H5513
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(B) LIMITATION BASED ON AMOUNT OF 
TAX.—In the case of a taxable year to which 
section 26(a)(2) does not apply, the credit al-
lowed under subsection (a) for any taxable year 
(determined after application of paragraph (1)) 
shall not exceed the excess of— 
‘‘(i) the sum of the regular tax liabil-
ity (as defined in section 26(b)) plus the 
tax imposed by section 55, over 
‘‘(ii) the sum of the credits allowable 
under subpart A (other than this section 
and sections 25D and 30D) and section 27 
for the taxable year. 
‘‘(e) SPECIAL RULES.—For purposes of this sec-
tion— 
‘‘(1) BASIS
REDUCTION.—The basis of any 
property shall be reduced by the portion of the cost 
of such property taken into account under sub-
section (a). 
‘‘(2) PROPERTY USED BY TAX-EXEMPT ENTI-
TY.—In the case of any qualified electric vehicle re-
charging property the use of which is described in 
paragraph (3) or (4) of section 50(b) (including use 
by an Indian tribal government) and which is not 
subject to a lease, the person who sold such property 
VerDate Sep 11 2014 
04:13 Sep 23, 2014
Jkt 039200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6201
E:\BILLS\H5513.IH
H5513
SSpencer on DSK4SPTVN1PROD with BILLS
to the person or entity using such property shall be 
treated as the taxpayer that placed such property in 
service, but only if such person clearly discloses to 
such person or entity in a document the amount of 
any credit allowable under subsection (a) with re-
spect to such property (determined without regard 
to subsection (d)). 
‘‘(3) PROPERTY USED OUTSIDE UNITED STATES 
NOT QUALIFIED.—No credit shall be allowable under 
subsection (a) with respect to any property referred 
to in section 50(b)(1) or with respect to the portion 
of the cost of any property taken into account under 
section 179. 
‘‘(4) ELECTION
NOT
TO
TAKE
CREDIT.—No 
credit shall be allowed under subsection (a) for any 
property if the taxpayer elects not to have this sec-
tion apply to such property. 
‘‘(5) RECAPTURE RULES.—Rules similar to the 
rules of section 179A(e)(4) shall apply. 
‘‘(6) DEVICE.—For the purposes of subsection 
(b)(1), the term ‘device’ means an individual item of 
property, whether a stand-alone item or part of 
property that includes multiple devices, which func-
tions to recharge one vehicle at a time. 
VerDate Sep 11 2014 
04:13 Sep 23, 2014
Jkt 039200
PO 00000
Frm 00005
Fmt 6652
Sfmt 6201
E:\BILLS\H5513.IH
H5513
SSpencer on DSK4SPTVN1PROD with BILLS
‘‘(7) JOINT OWNERSHIP OF QUALIFIED ELEC-
TRIC VEHICLE RECHARGING PROPERTY.— 
‘‘(A) IN GENERAL.—Any qualified electric 
vehicle recharging property shall not fail to be 
treated as such property solely because such 
property is placed in service with respect to 2 
or more dwelling units. 
‘‘(B) LIMITS
APPLIED
SEPARATELY.—In 
the case of any qualified electric vehicle re-
charging property which is placed in service 
with respect to 2 or more dwelling units, this 
section (other than this subparagraph) shall be 
applied separately with respect to the portion of 
such property attributable to each such dwelling 
unit. 
‘‘(f) REGULATIONS.—The Secretary shall prescribe 
such regulations as necessary to carry out the provisions 
of this section. 
‘‘(g) TERMINATION.—This section shall not apply to 
any property placed in service after December 31, 2017.’’. 
(b) CONFORMING AMENDMENT.—Clause (ii) of sec-
tion 30D(c)(2)(B) of such Code is amended by striking 
‘‘section 25D’’ and inserting ‘‘sections 25D and 30C’’. 
(c) EFFECTIVE DATE.— 
VerDate Sep 11 2014 
04:13 Sep 23, 2014
Jkt 039200
PO 00000
Frm 00006
Fmt 6652
Sfmt 6201
E:\BILLS\H5513.IH
H5513
SSpencer on DSK4SPTVN1PROD with BILLS
(1) IN GENERAL.—Except as provided in para-
graph (2), the amendments made by this section 
shall apply to property placed in service after De-
cember 31, 2013. 
(2) PRESERVATION OF LAST YEAR OF CREDIT 
FOR HYDROGEN REFUELING PROPERTY.—So much 
of the amendment made by subsection (a) as relates 
to the repeal of section 30C of the Internal Revenue 
Code of 1986 (as in effect before the date of the en-
actment of this Act) shall apply to property placed 
in service after December 31, 2014. 
Æ 
VerDate Sep 11 2014 
04:13 Sep 23, 2014
Jkt 039200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6301
E:\BILLS\H5513.IH
H5513
SSpencer on DSK4SPTVN1PROD with BILLS