I 
117TH CONGRESS 
1ST SESSION H. R. 1019 
To amend the Internal Revenue Code of 1986 to provide a credit for the 
purchase of certain new electric bicycles. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 11, 2021 
Mr. PANETTA (for himself, Mr. BLUMENAUER, and Mr. THOMPSON of Cali-
fornia) 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 
a credit for the purchase of certain new electric bicycles. 
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 Bicycle Incen-
tive Kickstart for the Environment Act’’ or as the ‘‘E- 
BIKE Act’’. 
SEC. 2. CREDIT FOR CERTAIN NEW ELECTRIC BICYCLES. 
(a) IN GENERAL.—Subpart C of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by adding at the end the following new 
section: 
‘‘SEC. 36C. ELECTRIC BICYCLES. 
‘‘(a) ALLOWANCE OF CREDIT.—In the case of an in-
dividual, there shall be allowed as a credit against the tax 
imposed by this subtitle for any taxable year an amount 
equal to 30 percent of the cost of any qualified electric 
bicycle placed in service by the taxpayer during such tax-
able year. 
‘‘(b) LIMITATION.— 
‘‘(1) DOLLAR LIMITATION.—In the case of any 
taxpayer for any taxable year, the credit allowed 
under subsection (a) shall not exceed the excess (if 
any) of— 
‘‘(A) $1,500 (twice such amount in the 
case of a joint return), reduced by 
‘‘(B) the aggregate credits allowed to the 
taxpayer under subsection (a) for the 2 pre-
ceding taxable years. 
‘‘(2) NUMBER OF BICYCLES.—In the case of 
any taxpayer for any taxable year, the number of bi-
cycles taken into account under subsection (a) shall 
not exceed the excess (if any) of— 
‘‘(A) 1 (2 in the case of a joint return), re-
duced by 
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‘‘(B) the aggregate number of bicycles 
taken into account by the taxpayer under sub-
section (a) for the 2 preceding taxable years. 
‘‘(c) QUALIFIED ELECTRIC BICYCLE.—For purposes 
of this section— 
‘‘(1) IN GENERAL.—The term ‘qualified electric 
bicycle’ means a two-wheeled vehicle— 
‘‘(A) which is a class 1 electric bicycle, a 
class 2 electric bicycle, or a class 3 electric bicy-
cle, 
‘‘(B) which is equipped with— 
‘‘(i) pedals capable of propelling such 
vehicle, 
‘‘(ii) a saddle or seat for the rider, 
and 
‘‘(iii) an electric motor of less than 
750 watts which is capable of propelling 
such vehicle, 
‘‘(C) the original use of which commences 
with the taxpayer, 
‘‘(D) which is acquired for use by the tax-
payer in the United States and not for lease or 
resale, and 
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‘‘(E) which in not property of a character 
subject to an allowance for depreciation or am-
ortization in the hands of the taxpayer. 
‘‘(2) LIMITATION
BASED
ON
ACQUISITION 
COST.—The term ‘qualified electric bicycle’ shall not 
include any vehicle if the aggregate amount paid for 
the acquisition of such vehicle exceeds $8,000. 
‘‘(3) CLASS 1 ELECTRIC BICYCLE.—The term 
‘class 1 electric bicycle’ means a two-wheeled vehicle 
equipped with an electric motor that provides assist-
ance only when the rider is pedaling, that is not ca-
pable of providing assistance when the speed of the 
vehicle exceeds 20 miles per hour, and that is not a 
class 3 electric bicycle. 
‘‘(4) CLASS 2 ELECTRIC BICYCLE.—The term 
‘class 2 electric bicycle’ means a two-wheeled vehicle 
equipped with an electric motor that may be used to 
propel the vehicle without the need of any additional 
assistance, and that is not capable of providing as-
sistance when the speed of the vehicle exceeds 20 
miles per hour. 
‘‘(5) CLASS 3 ELECTRIC BICYCLE.—The term 
‘class 3 electric bicycle’ means a two-wheeled vehicle 
equipped with an electric motor that provides assist-
ance only when the rider is pedaling, and that is not 
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capable of providing assistance when the speed of 
the vehicle exceeds 28 miles per hour.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of such Code is 
amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(c) CLERICAL AMENDMENT.—The table of sections 
for subpart C of part IV of subchapter A of chapter 1 
of the Internal Revenue Code of 1986 is amended by in-
serting after the item relating to section 36B the following 
new item: 
‘‘Sec. 36C. Electric bicycles.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles placed in service after 
the date of the enactment of this Act, in taxable years 
ending after such date. 
(e) TREASURY REPORT.—Not later than 3 years 
after the date of the enactment of this Act, the Secretary 
of the Treasury (or the Secretary’s designee) shall make 
publicly available a written report specifying the number 
of taxpayers claiming the credit allowed under section 36C 
of the Internal Revenue Code of 1986 (as added by this 
section) and the aggregate dollar amount of such credits 
so allowed. Such information shall be stated separately for 
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taxable years beginning in 2021 and 2022, and shall be 
stated separately with respect to each such years with re-
spect to taxpayers in each of the income brackets to which 
section 1 of such Code applies. 
Æ 
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