I 
117TH CONGRESS 
1ST SESSION H. R. 5180 
To amend the Internal Revenue Code of 1986 to establish a tax credit 
for qualified commercial electric vehicles, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
SEPTEMBER 7, 2021 
Mr. BEYER (for himself and Mr. PANETTA) 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 establish 
a tax credit for qualified commercial electric vehicles, 
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 ‘‘Green Vehicle Adop-
tion Nationwide Act of 2021’’ or the ‘‘Green VAN Act 
of 2021’’. 
SEC. 2. QUALIFIED COMMERCIAL ELECTRIC VEHICLES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 is amended by adding at the end 
the following new section: 
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‘‘SEC. 45U. CREDIT FOR QUALIFIED COMMERCIAL ELEC-
TRIC VEHICLES. 
‘‘(a) IN GENERAL.—For purposes of section 38, the 
qualified commercial electric vehicle credit for any taxable 
year is an amount equal to the sum of the credit amounts 
determined under subsection (b) with respect to each 
qualified commercial electric vehicle placed in service by 
the taxpayer during the taxable year. 
‘‘(b) PER VEHICLE AMOUNT.—The amount deter-
mined under this subsection with respect to any qualified 
commercial electric vehicle shall be equal to 30 percent 
of the basis of such vehicle. 
‘‘(c) QUALIFIED
COMMERCIAL
ELECTRIC
VEHI-
CLE.—For purposes of this section, the term ‘qualified 
commercial electric vehicle’ means any vehicle which— 
‘‘(1) meets the requirements of subparagraphs 
(A), (B), and (C) of section 36C(c)(1), 
‘‘(2) either— 
‘‘(A) meets the requirements of subpara-
graph (D) of section 36C(c)(1), or 
‘‘(B) is mobile machinery, as defined in 
section 4053(8), 
‘‘(3) is primarily propelled by an electric motor 
which draws electricity from a battery which— 
‘‘(A) has a capacity of not less than 30 kil-
owatt hours, 
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‘‘(B) is capable of being recharged from an 
external source of electricity, and 
‘‘(C) is not powered or charged by an in-
ternal combustion engine, and 
‘‘(4) is of a character subject to the allowance 
for depreciation. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) IN GENERAL.—Rules similar to the rules 
under subsections (d) of section 36C shall apply for 
purposes of this section. 
‘‘(2) PROPERTY USED BY TAX-EXEMPT ENTI-
TY.—In the case of a vehicle the use of which is de-
scribed in paragraph (3) or (4) of section 50(b) and 
which is not subject to a lease, the person who sold 
such vehicle to the person or entity using such vehi-
cle shall be treated as the taxpayer that placed such 
vehicle in service, but only if such person clearly dis-
closes to such person or entity in a document the 
amount of any credit allowable under subsection (a) 
with respect to such vehicle. 
‘‘(e) VIN NUMBER REQUIREMENT.—No credit shall 
be determined under subsection (a) with respect to any 
vehicle unless the taxpayer includes the vehicle identifica-
tion number of such vehicle on the return of tax for the 
taxable year. 
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