I 
118TH CONGRESS 
1ST SESSION H. R. 2951 
To amend the Internal Revenue Code of 1986 to expand prohibitions under 
the clean vehicle credit on battery components manufactured or assem-
bled by corporations associated with foreign entities of concern, and 
for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
APRIL 27, 2023 
Mr. JAMES 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 expand 
prohibitions under the clean vehicle credit on battery 
components manufactured or assembled by corporations 
associated with foreign entities of concern, and for other 
purposes. 
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 ‘‘No American Tax Dol-
lars To CCP Act’’. 
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SEC. 2. PROHIBITION ON BATTERY COMPONENTS MANU-
FACTURED OR ASSEMBLED BY CORPORA-
TIONS ASSOCIATED WITH FOREIGN ENTITIES 
OF CONCERN. 
(a) IN GENERAL.—Subparagraph (B) of section 
30D(d)(7) of the Internal Revenue Code of 1986 is 
amended by striking ‘‘manufactured or assembled by a 
foreign entity of concern (as so defined).’’ and inserting 
the following: ‘‘manufactured or assembled by— 
‘‘(i) a foreign entity of concern (as so 
defined), 
‘‘(ii) a domestic corporation which— 
‘‘(I) is controlled by, operated by, 
or under the substantial influence of a 
foreign entity of concern, or 
‘‘(II) relies on technology pro-
vided through a licensing agreement 
with a foreign entity of concern, 
‘‘(iii) a foreign corporation— 
‘‘(I) which is created or orga-
nized in a country which is not de-
scribed in section 40207(a)(5)(C) of 
the Infrastructure Investment and 
Jobs Act (42 U.S.C. 18741(a)(5)(C)), 
and 
‘‘(II) which— 
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‘‘(aa) is controlled by, oper-
ated by, or under the substantial 
influence of a foreign entity of 
concern, 
‘‘(bb) relies on technology 
provided 
through 
a 
licensing 
agreement with a foreign entity 
of concern, or 
‘‘(cc) is owned more than 20 
percent by 1 or more foreign en-
tities of concern, or 
‘‘(iv) any member or partner of a 
joint venture or partnership in which at 
least 1 other member or partner is a for-
eign entity of concern.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to vehicles sold after the date of 
enactment of this Act. 
SEC. 3. PROHIBITION ON TECHNOLOGY LICENSED FROM 
CORPORATIONS ASSOCIATED WITH FOREIGN 
ENTITIES OF CONCERN. 
(a) IN GENERAL.—Subparagraph (B) of section 
48C(c)(1) of the Internal Revenue Code of 1986 is amend-
ed to read as follows: 
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‘‘(B) EXCEPTION.—Such term shall not in-
clude— 
‘‘(i) any portion of a project for the 
production of any property which is used 
in the refining or blending of any transpor-
tation fuel (other than renewable fuels), or 
‘‘(ii) any project which incorporates or 
utilizes technology provided through a li-
censing agreement with an entity described 
in clauses (i) through (iv) of section 
30D(d)(7)(B).’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to certifications awarded under 
section 48C of the Internal Revenue Code of 1986 after 
the date of enactment of this Act. 
Æ 
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