I 
117TH CONGRESS 
1ST SESSION 
H. R. 583 
To amend the Internal Revenue Code of 1986 to provide for a credit for 
zero-emission buses. 
IN THE HOUSE OF REPRESENTATIVES 
JANUARY 28, 2021 
Mr. PANETTA (for himself, Mr. KILDEE, Mr. BEYER, Mr. BLUMENAUER, Ms. 
BROWNLEY, and Mr. SUOZZI) introduced the following bill; which was re-
ferred to the Committee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to provide 
for a credit for zero-emission buses. 
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 ‘‘Green Bus Tax Credit 
Act of 2021’’. 
SEC. 2. CREDIT FOR ZERO-EMISSION BUSES. 
(a) IN GENERAL.—Subpart D of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by adding at the end the following new 
section: 
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‘‘SEC. 45U. ZERO-EMISSION BUS CREDIT. 
‘‘(a) ALLOWANCE OF CREDIT.—For purposes of sec-
tion 38, in the case of a manufacturer of a zero-emission 
bus, the zero-emission bus credit determined under this 
section for a taxable year is an amount equal to 10 percent 
of the sum of the sale price of each zero-emission bus sold 
by such taxpayer during such taxable year. 
‘‘(b) LIMITATION.—The sale price of a zero-emission 
bus may not be taken into account under subsection (a) 
to the extent such price exceeds $1,000,000. 
‘‘(c) ZERO-EMISSION BUS.—For purposes of this sec-
tion— 
‘‘(1) IN
GENERAL.—The term ‘zero-emission 
bus’ means a motor vehicle which— 
‘‘(A) has a gross vehicle weight rating of 
not less than 14,000 pounds, 
‘‘(B) is not powered or charged by an in-
ternal combustion engine, 
‘‘(C) is propelled solely by an electric 
motor which draws electricity from a battery or 
fuel cell, and 
‘‘(D) is designed to carry 15 or more pas-
sengers. 
‘‘(2) MOTOR VEHICLE; MANUFACTURER.—The 
term ‘motor vehicle’ and ‘manufacturer’ have the 
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meaning given such terms in paragraphs (2) and (3) 
of section 30D(d), respectively. 
‘‘(d) SPECIAL RULES.— 
‘‘(1) SALE PRICE.—For purposes of this sec-
tion, the sale price of a zero-emission bus shall be 
reduced by any rebate or other incentive given be-
fore, on, or after the date of the sale. 
‘‘(2) DOMESTIC USE.—No credit shall be al-
lowed under subsection (a) with respect to a zero- 
emission bus to a manufacturer who knows or has 
reason to know that such vehicle will not be used 
primarily in the United States or a possession of the 
United States. 
‘‘(3) REGULATIONS.—The Secretary shall pre-
scribe such regulations as may be necessary or ap-
propriate to carry out the purposes of this section. 
‘‘(e) TERMINATION.—This section shall not apply to 
sales after December 31, 2026.’’. 
(b) CREDIT MADE PART OF GENERAL BUSINESS 
CREDIT.—Subsection (b) of section 38 of such Code is 
amended by striking ‘‘plus’’ at the end of paragraph (32), 
by striking the period at the end of paragraph (33) and 
inserting ‘‘, plus’’, and by adding at the end the following 
new paragraph: 
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