I 
116TH CONGRESS 
1ST SESSION H. R. 1027 
To amend the Internal Revenue Code of 1986 to terminate the credit for 
new qualified plug-in electric drive motor vehicles and to provide for 
a Federal highway user fee on alternative fuel vehicles. 
IN THE HOUSE OF REPRESENTATIVES 
FEBRUARY 6, 2019 
Mr. SMITH of Missouri (for himself and Mr. GOHMERT) 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 terminate 
the credit for new qualified plug-in electric drive motor 
vehicles and to provide for a Federal highway user fee 
on alternative fuel vehicles. 
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 ‘‘Fairness for Every 
Driver Act’’. 
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SEC. 2. TERMINATION AND REPEAL OF CREDIT FOR NEW 
QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR 
VEHICLES. 
(a) TERMINATION.—Section 30D of the Internal Rev-
enue Code of 1986 is amended by adding at the end the 
following new subsection: 
‘‘(h) TERMINATION.—Notwithstanding any of the 
preceding provisions of this section, this section shall not 
apply to vehicles placed in service after the date that is 
30 days after the date of the enactment of this sub-
section.’’. 
(b) REPEAL.— 
(1) IN GENERAL.—Subpart B of part IV of 
subchapter A of chapter 1 of the Internal Revenue 
Code of 1986 is amended by striking section 30D 
(and by striking the item relating to such section in 
the table of sections for such subpart). 
(2) CONFORMING AMENDMENTS.— 
(A) Section 38(b) of the Internal Revenue 
Code of 1986 is amended by striking paragraph 
(30). 
(B) Section 1016(a) of such Code is 
amended by striking paragraph (37). 
(C) Section 6501(m) of such Code is 
amended by striking ‘‘30D(e)(4),’’. 
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(3) EFFECTIVE DATE.—The amendments made 
by this subsection shall apply to taxable years begin-
ning after the date that is 1 year and 30 days after 
the date of the enactment of this Act. 
SEC. 3. FEDERAL HIGHWAY USER FEE ON ALTERNATIVE 
FUEL VEHICLES. 
(a) IMPOSITION OF FEE.— 
(1) IN GENERAL.—Subtitle D of the Internal 
Revenue Code of 1986 is amended by adding at the 
end the following new chapter: 
‘‘CHAPTER 50A—ALTERNATIVE FUEL 
VEHICLE HIGHWAY USER FEE 
‘‘Sec. 5000D. Alternative fuel vehicle highway user fee. 
‘‘SEC. 5000D. ALTERNATIVE FUEL VEHICLE HIGHWAY USER 
FEE. 
‘‘(a) IN GENERAL.—There is imposed a user fee on 
any alternative fuel vehicle used in the United States dur-
ing the taxable year. 
‘‘(b) RATE OF FEE.— 
‘‘(1) IN
GENERAL.—The fee imposed under 
subsection (a) with respect to any alternative fuel 
vehicle shall be the product of— 
‘‘(A) the average gallons of fuel consump-
tion per vehicle for motor vehicles in the same 
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category as such alternative fuel vehicle, multi-
plied by 
‘‘(B)(i) in the case of an alternative fuel 
vehicle in a category of vehicles which are ordi-
narily powered by gasoline, the rate of tax 
under section 4081(a)(2)(A)(i) in effect for the 
first day of the calendar year, and 
‘‘(ii) in the case of an alternative fuel vehi-
cle in a category of vehicles which are ordinarily 
powered by diesel fuel, the rate of tax under 
section 4081(a)(2)(A)(iii) in effect for the first 
day of the calendar year. 
‘‘(2) CATEGORIES OF VEHICLES.— 
‘‘(A) IN GENERAL.—For purposes of this 
subsection, the Secretary, in consultation with 
the Secretary of Transportation, shall— 
‘‘(i) establish categories of similar 
motor vehicles for purposes of admin-
istering this section, and 
‘‘(ii) assign all motor vehicles that are 
commonly sold in the United States to one 
of the categories established under clause 
(i). 
‘‘(B) CRITERIA.—In establishing the cat-
egories under subparagraph (A)(i) and assign-
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ing motor vehicles to such categories under sub-
paragraph (A)(ii), the Secretary shall con-
sider— 
‘‘(i) gross vehicle weight rating, 
‘‘(ii) the number of wheels of the vehi-
cle, 
‘‘(iii) the common use of the vehicle, 
‘‘(iv) whether comparable vehicles are 
ordinarily powered by gasoline or diesel 
fuel, and 
‘‘(v) such other factors as the Sec-
retary, in consultation with the Secretary 
of Transportation, deems relevant. 
‘‘(3) AVERAGE GALLONS OF FUEL CONSUMP-
TION.—For purposes of this subsection, the average 
gallons of fuel consumption for each category of 
motor vehicles— 
‘‘(A) shall be determined by the Secretary, 
in consultation with the Secretary of Transpor-
tation, taking into account only the motor vehi-
cles in such category that are not alternative 
fuel vehicles, and 
‘‘(B) shall be updated annually. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) ALTERNATIVE FUEL VEHICLE.— 
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‘‘(A) IN GENERAL.—The term ‘alternative 
fuel vehicle’ means any plug-in electric vehicle, 
any fuel cell electric vehicle, or any other alter-
native fuel vehicle. 
‘‘(B) PLUG-IN
ELECTRIC
VEHICLE.—The 
term ‘plug-in electric vehicle’ means a motor ve-
hicle which is propelled to a significant extent 
by an electric motor which draws electricity 
from a battery which— 
‘‘(i) has a capacity of not less than 4 
kilowatt hours, and 
‘‘(ii) is capable of being recharged 
from an external source of electricity. 
‘‘(C) FUEL
CELL
ELECTRIC
VEHICLE.— 
The term ‘fuel cell electric vehicle’ means a 
motor vehicle which is propelled to a significant 
extent by an electric motor which draws elec-
tricity from hydrogen converted to electricity by 
a fuel cell. 
‘‘(D) OTHER
ALTERNATIVE
FUEL
VEHI-
CLE.—The term ‘other alternative fuel vehicle’ 
means a motor vehicle (other than a plug-in 
electric vehicle or a fuel cell electric vehicle) 
which is propelled to a significant extent by an 
electric motor which draws power from any 
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source that is not subject to tax under section 
4041 or 4081 (determined without regard to 
any exemption for a specific use). 
‘‘(2) MOTOR VEHICLE.—The term ‘motor vehi-
cle’ means any vehicle which is manufactured pri-
marily for use on public streets, roads, and highways 
(not including a vehicle operated exclusively on a rail 
or rails). 
‘‘(d) LIABILITY.—The fee imposed under this section 
shall be paid by the person who owns the alternative fuel 
vehicle. 
‘‘(e) ADMINISTRATION AND PROCEDURE.— 
‘‘(1) IN GENERAL.—The fee imposed under this 
section shall be paid upon notice and demand by the 
Secretary, and shall be assessed and collected in the 
same manner as taxes. Except as otherwise pro-
vided, any reference in this title to ‘tax’ imposed by 
this title shall be deemed also to refer to the fee pro-
vided by this section. 
‘‘(2) TIME AT WHICH FEE COLLECTED.—Any 
fee due under this section shall be included with a 
taxpayer’s return under chapter 1 for the taxable 
year.’’. 
(2) CLERICAL
AMENDMENT.—The table of 
chapters for subtitle D of the Internal Revenue Code 
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of 1986 is amended by adding at the end the fol-
lowing new item: 
‘‘CHAPTER 50A—ALTERNATIVE FUEL VEHICLE HIGHWAY USER FEE’’. 
(b) TRANSFERS
OF FEES
TO HIGHWAY TRUST 
FUND.—Section 9503(b)(1) of the Internal Revenue Code 
of 1986 is amended— 
(1) by inserting ‘‘and fees’’ after ‘‘the taxes’’; 
and 
(2) by striking ‘‘and’’ at the end of subpara-
graph (D), by striking the period at the end of sub-
paragraph (E) and inserting ‘‘, and’’, and by insert-
ing after subparagraph (E) the following new sub-
paragraph: 
‘‘(F) section 5000D (relating to alternative 
fuel vehicle highway user fee).’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to taxable years beginning after 
the date of the enactment of this section. 
Æ 
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