I 
114TH CONGRESS 
1ST SESSION H. R. 1697 
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 
MARCH 26, 2015 
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 And 
Refueling 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: 
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‘‘SEC. 30C. ELECTRIC VEHICLE CHARGING AND REFUELING 
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 or refueling 
property placed in service by the taxpayer during the tax-
able 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) DEFINITIONS.—For purposes of this section— 
‘‘(1) 
QUALIFIED
ELECTRIC
VEHICLE
RE-
CHARGING
OR
REFUELING
PROPERTY.—The term 
‘qualified electric vehicle recharging property’ means 
any property (not including a building) if— 
‘‘(A) such property is— 
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‘‘(i) of a character subject to the al-
lowance for depreciation, or 
‘‘(ii) installed on property which is 
used as the principal residence (within the 
meaning of section 121) of the taxpayer, 
‘‘(B) the original use of such property be-
gins with the taxpayer, 
‘‘(C) such property is for the recharging or 
refueling of motor vehicles propelled by elec-
tricity, including property providing electricity 
for plug-in electric drive vehicles and property 
providing hydrogen for fuel cell electric vehicles, 
and 
‘‘(D) such property includes related prop-
erty providing electricity for such recharging or 
is otherwise necessary for such recharging or 
refueling property. 
‘‘(2) DEVICE.—The term ‘device’ means an in-
dividual item of property, whether a stand-alone 
item or part of property that includes multiple de-
vices, which functions to recharge one vehicle at a 
time. 
‘‘(d) APPLICATION WITH OTHER CREDITS.— 
‘‘(1) BUSINESS CREDIT TREATED AS PART OF 
GENERAL BUSINESS CREDIT.—So much of the credit 
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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.—For purposes of this 
title, the credit allowed under subsection (a) for any 
taxable year (after the application of paragraph 
(1))— 
‘‘(A) shall be treated as a credit allowable 
under subpart A for such taxable year, and 
‘‘(B) 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) REDUCTION IN BASIS.—For purposes of 
this subtitle, the basis of any property for which a 
credit is allowable under subsection (a) shall be re-
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duced by the amount of such credit so allowed (de-
termined without regard to subsection (d)). 
‘‘(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 
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. 
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‘‘(5) RECAPTURE RULES.—Rules similar to the 
rules of section 179A(e)(4) shall apply. 
‘‘(6) 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.’’. 
(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.— 
(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. 
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(2) HYDROGEN
REFUELING
PROPERTY.—The 
amendments made by this subsection shall apply to 
hydrogen property placed in service after December 
31, 2014. 
Æ 
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