Greener Transportation for Communities Act
Bill: H.R.3633 | Sponsor: Rep. Schneider, Bradley Scott (D-IL)
Policy area: Taxation

Summary:
Greener Transportation for Communities Act
This bill authorizes the use of tax-exempt facility bonds to fund zero-emission vehicle infrastructure used to charge or fuel zero-emissions vehicles. The bill defines zero-emissions vehicles as (1) any any light-duty vehicle or light-duty truck conforming to the applicable low-emission vehicle standard, or any heavy-duty vehicle with an engine conforming to such standard; or (2) vehicles that produce zero exhaust emissions of any criteria pollutant (or precursor pollutant) or greenhouse gas under any possible operational modes and conditions.

To amend the Internal Revenue Code of 1986 to provide exempt facility 
            bonds for zero-emission vehicle infrastructure.

    Be it enacted by the Senate and House of Representatives of the 
United States of America in Congress assembled,

SECTION 1. SHORT TITLE.

    This Act may be cited as the ``Greener Transportation for 
Communities Act''.

SEC. 2. EXEMPT FACILITY BONDS FOR ZERO-EMISSION VEHICLE INFRASTRUCTURE.

    (a) In General.--Section 142 of the Internal Revenue Code of 1986 
is amended--
            (1) in subsection (a)--
                    (A) in paragraph (14), by striking ``or'' at the 
                end,
                    (B) in paragraph (15), by striking the period at 
                the end and inserting ``, or'', and
                    (C) by adding at the end the following new 
                paragraph:
            ``(16) zero-emission vehicle infrastructure.'', and
            (2) by adding at the end the following new subsection:
    ``(n) Zero-Emission Vehicle Infrastructure.--
            ``(1) In general.--For purposes of subsection (a)(16), the 
        term `zero-emission vehicle infrastructure' means any property 
        (not including a building and its structural components) if 
        such property is part of a unit which--
                    ``(A) is used to charge or fuel zero-emissions 
                vehicles,
                    ``(B) is located where the vehicles are charged or 
                fueled,
                    ``(C) is of a character subject to the allowance 
                for depreciation (or amortization in lieu of 
                depreciation),
                    ``(D) is made available for use by members of the 
                general public,
                    ``(E) accepts payment by use of a credit card 
                reader, and
                    ``(F) is capable of charging or fueling vehicles 
                produced by more than one manufacturer (within the 
                meaning of section 30D(d)(3)).
            ``(2) Inclusion of utility service connections, etc.--The 
        term `zero-emission vehicle infrastructure' shall include any 
        utility service connections, utility panel upgrades, line 
        extensions and conduit, transformer upgrades, or similar 
        property, in connection with property meeting the requirements 
        of paragraph (1).
            ``(3) Zero-emissions vehicle.--The term `zero-emissions 
        vehicle' means--
                    ``(A) a zero-emission vehicle as defined in section 
                88.102-94 of title 40, Code of Federal Regulations, or
                    ``(B) a vehicle that produces zero exhaust 
                emissions of any criteria pollutant (or precursor 
                pollutant) or greenhouse gas under any possible 
                operational modes and conditions.
            ``(4) Zero-emissions vehicle infrastructure located within 
        other facilities or projects.--For purposes of subsection (a), 
        any zero-emission vehicle infrastructure located within--
                    ``(A) a facility or project described in subsection 
                (a), or
                    ``(B) an area adjacent to a facility or project 
                described in subsection (a) that primarily serves 
                vehicles traveling to or from such facility or project,
        shall be treated as described in the paragraph in which such 
        facility or project is described.
            ``(5) Exception for refueling property for fleet 
        vehicles.--Subparagraphs (D), (E), and (F) of paragraph (1) 
        shall not apply to property which is part of a unit which is 
        used exclusively by fleets of commercial or governmental 
        vehicles.''.
    (b) Effective Date.--The amendments made by this section shall 
apply to obligations issued after December 31, 2020.
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