I 
118TH CONGRESS 
2D SESSION H. R. 10516 
To amend the Internal Revenue Code of 1986 to repeal the credit for new 
clean vehicles, and for other purposes. 
IN THE HOUSE OF REPRESENTATIVES 
DECEMBER 19, 2024 
Mr. ARRINGTON (for himself, Ms. VAN DUYNE, Mr. TIFFANY, Mr. FEENSTRA, 
Mr. SMITH of Nebraska, Mr. ELLZEY, Mr. ESTES, Mr. FINSTAD, Mr. 
WILLIAMS of Texas, Ms. TENNEY, Mr. SESSIONS, Mr. ROY, and Mr. 
BABIN) introduced the following bill; which was referred to the Com-
mittee on Ways and Means 
A BILL 
To amend the Internal Revenue Code of 1986 to repeal 
the credit for new clean 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 ‘‘Eliminate Lavish In-
centives To Electric Vehicles Act’’ or the ‘‘ELITE Vehi-
cles Act’’. 
SEC. 2. REPEAL OF CLEAN VEHICLE CREDIT. 
(a) IN GENERAL.—Subpart B of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
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1986 is amended by striking section 30D (and by striking 
the item relating to such section in the table of sections 
for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 30B(d)(3) of the Internal Revenue 
Code of 1986 is amended by striking subparagraph 
(D). 
(2) Section 38(b) of such Code is amended by 
striking paragraph (30). 
(3) Section 179D(d) of such Code is amend-
ed— 
(A) in paragraph (3)(B)(ii), by striking 
‘‘(as defined in section 30D(g)(9))’’, and 
(B) by adding at the end the following new 
paragraph: 
‘‘(6) INDIAN TRIBAL GOVERNMENT.—For pur-
poses of this subsection, the term ‘Indian tribal gov-
ernment’ means the recognized governing body of 
any Indian or Alaska Native tribe, band, nation, 
pueblo, village, community, component band, or com-
ponent reservation, individually identified (including 
parenthetically) in the list published most recently as 
of the date of enactment of this paragraph pursuant 
to section 104 of the Federally Recognized Indian 
Tribe List Act of 1994 (25 U.S.C. 5131).’’. 
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(4) Section 1016(a) of such Code is amended— 
(A) in paragraph (36), by adding ‘‘and’’ at 
the end, 
(B) by striking paragraph (37), and 
(C) by redesignating paragraph (38) as 
paragraph (37). 
(5) Section 6213(g)(2) of such Code is amend-
ed by striking subparagraph (T). 
(6) Section 6417(d)(1)(A)(iv) of such Code is 
amended by striking ‘‘section 30D(g)(9)’’ and insert-
ing ‘‘section 179D(d)(6)’’. 
(7) Section 6501(m) of such Code is amended 
by striking ‘‘30D(f)(6),’’. 
(8) Section 166(b)(5)(A)(ii) of title 23, United 
States Code, is amended by inserting ‘‘, as in effect 
on the date of the enactment of the ELITE Vehicles 
Act’’ after ‘‘section 30D(d)(1) of the Internal Rev-
enue Code of 1986’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles purchased, or for which 
a written binding contract to purchase has been entered 
into, after the date which is 30 days after the date of en-
actment of this Act. 
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SEC. 3. REPEAL OF CREDIT FOR PREVIOUSLY-OWNED 
CLEAN VEHICLES. 
(a) IN GENERAL.—Subpart A of part IV of sub-
chapter A of chapter 1 of the Internal Revenue Code of 
1986 is amended by striking section 25E (and by striking 
the item relating to such section in the table of sections 
for such subpart). 
(b) CONFORMING AMENDMENT.—Section 6213(g)(2) 
of the Internal Revenue Code of 1986 is amended by strik-
ing subparagraph (U). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles purchased, or for which 
a written binding contract to purchase has been entered 
into, after the date which is 30 days after the date of en-
actment of this Act. 
SEC. 4. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL 
CLEAN VEHICLES. 
(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 striking section 45W (and by striking 
the item relating to such section in the table of sections 
for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b) of the Internal Revenue Code 
of 1986, as amended by sections 13502, 13701, and 
13704 of Public Law 117–169, is amended— 
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(A) by striking paragraph (37), and 
(B) by redesignating paragraphs (38) 
through (41) as paragraphs (37) through (40), 
respectively. 
(2) Section 6213(g)(2) of such Code is amend-
ed— 
(A) by adding ‘‘and’’ at the end of sub-
paragraph (R), 
(B) by striking the comma at the end of 
subparagraph (S) and inserting a period, and 
(C) by striking subparagraph (V). 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles purchased, or for which 
a written binding contract to purchase has been entered 
into, after the date which is 30 days after the date of en-
actment of this Act. 
SEC. 5. EXCLUSION OF ELECTRIC VEHICLE RECHARGING 
PROPERTY FROM ALTERNATIVE FUEL VEHI-
CLE REFUELING PROPERTY CREDIT. 
(a) IN GENERAL.—Section 30C of the Internal Rev-
enue Code of 1986 is amended— 
(1) in subsection (c)— 
(A) in paragraph (1)(B), by striking clause 
(iii), and 
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