I 
111TH CONGRESS 
2D SESSION 
H. R. 5705 
To amend the Internal Revenue Code of 1986 to increase the credit amount 
for 2- and 3-wheeled electric highway vehicles, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 1, 2010 
Mr. RYAN of Ohio (for himself and Ms. SUTTON) 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 increase 
the credit amount for 2- and 3-wheeled electric highway 
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 ‘‘Electric Vehicle Ad-
vancement Act of 2010’’. 
SEC. 2. INCREASE IN CREDIT AMOUNT FOR 2- AND 3- 
WHEELED ELECTRIC HIGHWAY VEHICLES. 
(a) IN GENERAL.—Subsections (a) and (b) of section 
30 of the Internal Revenue Code of 1986 are amended 
to read as follows: 
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‘‘(a) ALLOWANCE OF CREDIT.—There shall be al-
lowed as a credit against the tax imposed by this chapter 
for the taxable year an amount equal to— 
‘‘(1) in the case of any qualified plug-in electric 
vehicle placed in service by the taxpayer during the 
taxable year which is a 2- or 3-wheeled vehicle de-
scribed in subsection (d)(3), the sum of— 
‘‘(A) $1,000, 
‘‘(B) in the case of a vehicle which draws 
propulsion energy from a battery with not less 
than 2.5 kilowatt hours of capacity, $417, plus 
$417 for each kilowatt hour of capacity in ex-
cess of 2.5 kilowatt hours, plus 
‘‘(C) in the case of a vehicle which achieves 
at least 75 miles per gallon equivalent, $2,000, 
and 
‘‘(2) in the case of any other qualified plug-in 
electric vehicle placed in service by the taxpayer dur-
ing the taxable year, 10 percent of the cost of such 
vehicle. 
‘‘(b) DOLLAR LIMITATIONS.— 
‘‘(1) BATTERY
CAPACITY
FOR
2- 
AND
3- 
WHEELED VEHICLES.—The amount allowed under 
subsection (a)(1) with respect to any vehicle by rea-
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son of subparagraph (B) thereof shall not exceed 
$5,500. 
‘‘(2) TOTAL.—The amount allowed under sub-
section (a)(1) with respect to any vehicle shall not 
exceed $7,500. 
‘‘(3) OTHER QUALIFIED PLUG-IN ELECTRIC VE-
HICLES.—The amount of the credit allowed under 
subsection (a)(2) with respect to any vehicle shall 
not exceed $2,500.’’. 
(b) 2- OR
3-WHEELED
MOTOR
VEHICLES
DE-
SCRIBED.—Subsection (d) of section 30 of such Code is 
amended by redesignating paragraphs (3) and (4) as para-
graphs (4) and (5), respectively, and by inserting after 
paragraph (2) the following new paragraph: 
‘‘(3) 2- OR 3-WHEELED MOTOR VEHICLE.—A 2- 
or 3-wheeled vehicle described in this paragraph is 
a specified vehicle described in paragraph (2)(B)— 
‘‘(A) with motive power having a seat, 
seats, or saddle for the use of the rider or rid-
ers and designed to travel on not more than 3 
wheels in contact with the ground, 
‘‘(B) which has an electric motor that pro-
duces in excess of 5-brake horsepower, 
‘‘(C) which draws propulsion from 1 or 
more traction batteries, and 
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‘‘(D) which has been certified to the De-
partment of Transportation pursuant to section 
567 of title 49, Code of Federal Regulations, in 
effect on the date of the manufacture of the ve-
hicle.’’. 
(c) MILES PER GALLON EQUIVALENT.—Subsection 
(d) of section 30 of such Code, as amended by subsection 
(b), is amended by adding at the end the following new 
paragraph: 
‘‘(6) MILES
PER
GALLON
EQUIVALENT.—For 
purposes of this section, the miles per gallon equiva-
lent with respect to any vehicle shall be the com-
bined fuel economy with respect to such vehicle, as 
determined under section 136(a)(2)(B) of the En-
ergy Independence and Security Act of 2007.’’. 
(d) LIMITATION ON NUMBER OF 2- AND 3-WHEELED 
VEHICLES ELIGIBLE FOR CREDIT.—Section 30 of such 
Code is amended by redesignating subsection (f) as sub-
section (g) and by inserting after subsection (e) the fol-
lowing new subsection: 
‘‘(e) LIMITATION
ON
NUMBER
OF
2- AND
3- 
WHEELED VEHICLES ELIGIBLE FOR CREDIT.— 
‘‘(1) IN GENERAL.—In the case of a 2- or 3- 
wheeled electric vehicles described in subsection 
(d)(3) which are sold during the phaseout period, 
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