I 
117TH CONGRESS 
1ST SESSION H. R. 4817 
To amend the Internal Revenue Code of 1986 to provide a credit for 
previously-owned qualified plug-in electric drive motor vehicles. 
IN THE HOUSE OF REPRESENTATIVES 
JULY 29, 2021 
Mr. GOMEZ (for himself, Mr. SUOZZI, Mr. PANETTA, Mr. EVANS, Mr. BLU-
MENAUER, Ms. MOORE of Wisconsin, Mr. BEYER, Ms. SA´NCHEZ, and Ms. 
DELBENE) 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 provide 
a credit for previously-owned qualified plug-in electric 
drive motor 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 ‘‘Affordable EVs for 
Working Families Act’’. 
SEC. 2. CREDIT FOR PREVIOUSLY-OWNED QUALIFIED 
PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES. 
(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 inserting after section 36B the fol-
lowing new section: 
‘‘SEC. 36C. PREVIOUSLY-OWNED QUALIFIED PLUG-IN ELEC-
TRIC DRIVE MOTOR VEHICLES. 
‘‘(a) ALLOWANCE
OF CREDIT.—In the case of a 
qualified buyer who during a taxable year places in service 
a previously-owned qualified plug-in electric drive motor 
vehicle, there shall be allowed as a credit against the tax 
imposed by this subtitle for the taxable year an amount 
equal to the sum of— 
‘‘(1) $1,250, plus 
‘‘(2) in the case of a vehicle which draws pro-
pulsion energy from a battery which exceeds 4 kilo-
watt hours of capacity (determined at the time of 
sale), the lesser of— 
‘‘(A) $1,250, and 
‘‘(B) the product of $208.50 and such ex-
cess kilowatt hours. 
‘‘(b) LIMITATIONS.— 
‘‘(1) SALE PRICE.—The credit allowed under 
subsection (a) with respect to sale of a vehicle shall 
not exceed 30 percent of the sale price. 
‘‘(2) ADJUSTED GROSS INCOME.—The amount 
which would (but for this paragraph) be allowed as 
a credit under subsection (a) shall be reduced (but 
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not below zero) by $200 for each $1,000 (or fraction 
thereof) by which the taxpayer’s adjusted gross in-
come exceeds $75,000 (twice such amount in the 
case of a joint return). 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) PREVIOUSLY-OWNED QUALIFIED PLUG-IN 
ELECTRIC DRIVE MOTOR VEHICLE.—The term ‘pre-
viously-owned qualified plug-in electric drive motor 
vehicle’ means, with respect to a taxpayer, a motor 
vehicle— 
‘‘(A) the model year of which is at least 2 
earlier than the calendar year in which the tax-
payer acquires such vehicle, 
‘‘(B) the original use of which commences 
with a person other than the taxpayer, 
‘‘(C) which is acquired by the taxpayer in 
a qualified sale, 
‘‘(D) registered by the taxpayer for oper-
ation in a State or possession of the United 
States, 
‘‘(E) which meets the requirements of sub-
paragraphs (C), (D), (E), and (F) of section 
30D(d)(1), and 
‘‘(F) which is not of a character subject to 
an allowance for depreciation. 
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‘‘(2) QUALIFIED
SALE.—The term ‘qualified 
sale’ means a sale of a motor vehicle— 
‘‘(A) by a seller who holds such vehicle in 
inventory (within the meaning of section 471) 
for sale or lease, 
‘‘(B) for a sale price of less than $25,000, 
and 
‘‘(C) which is the first transfer since the 
date of the enactment of this section to a per-
son other than the person with whom the origi-
nal use of such vehicle commenced. 
‘‘(3) QUALIFIED BUYER.—The term ‘qualified 
buyer’ means, with respect to a sale of a motor vehi-
cle, a taxpayer— 
‘‘(A) who is an individual, 
‘‘(B) who purchases such vehicle for use 
and not for resale, 
‘‘(C) with respect to whom no deduction is 
allowable with respect to another taxpayer 
under section 151, 
‘‘(D) who has not been allowed a credit 
under this section for any sale during the 3- 
year period ending on the date of the sale of 
such vehicle, and 
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‘‘(E) who possesses a certificate issued by 
the seller that certifies— 
‘‘(i) that the vehicle is a previously- 
owned qualified plug-in electric drive motor 
vehicle, 
‘‘(ii) the vehicle identification number 
of such vehicle, 
‘‘(iii) the capacity of the battery at 
time of sale, and 
‘‘(iv) such other information as the 
Secretary may require. 
‘‘(4) MOTOR VEHICLE; CAPACITY.—The terms 
‘motor vehicle’ and ‘capacity’ have the meaning 
given such terms in paragraphs (2) and (4) of sec-
tion 30D(d), respectively. 
‘‘(d) VIN NUMBER REQUIREMENT.—No credit shall 
be allowed under subsection (a) with respect to any vehicle 
unless the taxpayer includes the vehicle identification 
number of such vehicle on the return of tax for the taxable 
year. 
‘‘(e) APPLICATION OF CERTAIN RULES.—For pur-
poses of this section, rules similar to the rules of para-
graphs (1), (2), (4), (5), (6), and (7) of section 30D(f) 
shall apply for purposes of this section. 
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‘‘(f) CERTIFICATE SUBMISSION REQUIREMENT.— 
The Secretary may require that the issuer of the certifi-
cate described in subsection (c)(3)(E) submit such certifi-
cate to the Secretary at the time and in the manner re-
quired by the Secretary.’’. 
(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of such Code is 
amended by inserting ‘‘36C,’’ after ‘‘36B,’’. 
(2) Section 6213(g)(2) of such Code is amend-
ed— 
(A) in subparagraph (P), by striking 
‘‘and’’ at the end, 
(B) in subparagraph (Q), by striking the 
period at the end and inserting ‘‘, and’’, and 
(C) by adding at the end the following: 
‘‘(R) an omission of a correct vehicle iden-
tification number required under section 36C(d) 
(relating to credit for previously-owned qualified 
plug-in electric drive motor vehicles) to be in-
cluded on a return.’’. 
(3) 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 
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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. Previously-owned qualified plug-in electric drive motor vehicles.’’. 
(d) EFFECTIVE DATE.—The amendments made by 
this section shall apply to vehicles acquired after the date 
of the enactment of this Act. 
Æ 
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