I 
117TH CONGRESS 
1ST SESSION H. R. 3633 
To amend the Internal Revenue Code of 1986 to provide exempt facility 
bonds for zero-emission vehicle infrastructure. 
IN THE HOUSE OF REPRESENTATIVES 
MAY 28, 2021 
Mr. SCHNEIDER (for himself, Mr. BEYER, and Mr. BLUMENAUER) 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 provide 
exempt facility bonds for zero-emission vehicle infrastructure. 
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 ‘‘Greener Transpor-
tation for Communities Act’’. 
SEC. 2. EXEMPT FACILITY BONDS FOR ZERO-EMISSION VE-
HICLE INFRASTRUCTURE. 
(a) IN GENERAL.—Section 142 of the Internal Rev-
enue Code of 1986 is amended— 
(1) in subsection (a)— 
VerDate Sep 11 2014 
11:53 Jul 09, 2021
Jkt 019200
PO 00000
Frm 00001
Fmt 6652
Sfmt 6201
E:\BILLS\H3633.IH
H3633
pbinns on DSKJLVW7X2PROD with BILLS
(A) in paragraph (14), by striking ‘‘or’’ at 
the end, 
(B) in paragraph (15), by striking the pe-
riod at the end and inserting ‘‘, or’’, and 
(C) by adding at the end the following new 
paragraph: 
‘‘(16) zero-emission vehicle infrastructure.’’, 
and 
(2) by adding at the end the following new sub-
section: 
‘‘(n) ZERO-EMISSION VEHICLE INFRASTRUCTURE.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a)(16), the term ‘zero-emission vehicle infrastruc-
ture’ means any property (not including a building 
and its structural components) if such property is 
part of a unit which— 
‘‘(A) is used to charge or fuel zero-emis-
sions vehicles, 
‘‘(B) is located where the vehicles are 
charged or fueled, 
‘‘(C) is of a character subject to the allow-
ance for depreciation (or amortization in lieu of 
depreciation), 
‘‘(D) is made available for use by members 
of the general public, 
VerDate Sep 11 2014 
11:53 Jul 09, 2021
Jkt 019200
PO 00000
Frm 00002
Fmt 6652
Sfmt 6201
E:\BILLS\H3633.IH
H3633
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(E) accepts payment by use of a credit 
card reader, and 
‘‘(F) is capable of charging or fueling vehi-
cles produced by more than one manufacturer 
(within the meaning of section 30D(d)(3)). 
‘‘(2) INCLUSION OF UTILITY SERVICE CONNEC-
TIONS, ETC.—The term ‘zero-emission vehicle infra-
structure’ shall include any utility service connec-
tions, utility panel upgrades, line extensions and 
conduit, transformer upgrades, or similar property, 
in connection with property meeting the require-
ments of paragraph (1). 
‘‘(3) ZERO-EMISSIONS
VEHICLE.—The term 
‘zero-emissions vehicle’ means— 
‘‘(A) a zero-emission vehicle as defined in 
section 88.102–94 of title 40, Code of Federal 
Regulations, or 
‘‘(B) a vehicle that produces zero exhaust 
emissions of any criteria pollutant (or precursor 
pollutant) or greenhouse gas under any possible 
operational modes and conditions. 
‘‘(4) ZERO-EMISSIONS
VEHICLE
INFRASTRUC-
TURE
LOCATED
WITHIN
OTHER
FACILITIES
OR 
PROJECTS.—For purposes of subsection (a), any 
zero-emission vehicle infrastructure located within— 
VerDate Sep 11 2014 
11:53 Jul 09, 2021
Jkt 019200
PO 00000
Frm 00003
Fmt 6652
Sfmt 6201
E:\BILLS\H3633.IH
H3633
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(A) a facility or project described in sub-
section (a), or 
‘‘(B) an area adjacent to a facility or 
project described in subsection (a) that pri-
marily serves vehicles traveling to or from such 
facility or project, 
shall be treated as described in the paragraph in 
which such facility or project is described. 
‘‘(5) EXCEPTION
FOR
REFUELING
PROPERTY 
FOR
FLEET
VEHICLES.—Subparagraphs (D), (E), 
and (F) of paragraph (1) shall not apply to property 
which is part of a unit which is used exclusively by 
fleets of commercial or governmental vehicles.’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to obligations issued after Decem-
ber 31, 2020. 
Æ 
VerDate Sep 11 2014 
11:53 Jul 09, 2021
Jkt 019200
PO 00000
Frm 00004
Fmt 6652
Sfmt 6301
E:\BILLS\H3633.IH
H3633
pbinns on DSKJLVW7X2PROD with BILLS