Title: EV CHARGE Act of 2019
Policy area: Taxation

Summary:
Electric Vehicle Charging Helps Access to Renewable Green Energy Act of 2019 or the EV CHARGE Act of 2019
This bill reinstates and extends through 2024, the 30% tax credit for the cost of alternative fuel vehicle refueling property. The bill allows an additional 20% credit for excess costs attributable to refueling property that is intended for general public use or for use exclusively by fleets of commercial or government vehicles.

[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[H.R. 5164 Introduced in House (IH)]

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116th CONGRESS
  1st Session
                                H. R. 5164

 To amend the Internal Revenue Code of 1986 to modify the alternative 
                    fuel refueling property credit.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                           November 19, 2019

  Mr. Doggett (for himself and Ms. DelBene) 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 modify the alternative 
                    fuel refueling property credit.

    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 ``Electric Vehicle Charging Helps 
Access to Renewable Green Energy Act of 2019'' or the ``EV CHARGE Act 
of 2019''.

SEC. 2. ALTERNATIVE FUEL REFUELING PROPERTY CREDIT.

    (a) In General.--Section 30C(g) of the Internal Revenue Code of 
1986 is amended by striking ``December 31, 2017'' and inserting 
``December 31, 2024''.
    (b) Additional Credit for Certain Electric Charging Property.--
            (1) In general.--Section 30C(a) of such Code is amended--
                    (A) by striking ``equal to 30 percent'' and 
                inserting the following: ``equal to the sum of--
            ``(1) 30 percent''.;
                    (B) by striking the period at the end and inserting 
                ``, plus''; and
                    (C) by adding at the end the following new 
                paragraph:
            ``(2) 20 percent of so much of such cost as exceeds the 
        limitation under subsection (b)(1) that does not exceed the 
        amount of cost attributable to qualified alternative vehicle 
        refueling property (determined without regard to paragraphs 
        (1), (2)(A), and (2)(B) of subsection (c)) which--
                    ``(A) is intended for general public use and 
                recharges motor vehicle batteries with no associated 
                fee or payment arrangement,
                    ``(B) is intended for general public use and 
                accepts payment via a credit card reader, or
                    ``(C) is intended for use exclusively by fleets of 
                commercial or governmental vehicles.''.
            (2) Conforming amendment.--Section 30C(b) of such Code is 
        amended--
                    (A) by striking ``The credit allowed under 
                subsection (a)'' and inserting ``The amount of cost 
                taken into account under subsection (a)(1)'';
                    (B) by striking ``$30,000'' and inserting 
                ``$100,000''; and
                    (C) by striking ``$1,000'' and inserting 
                ``$3333.33''.
    (c) Effective Date.--
            (1) Extension.--The amendment made by subsection (a) shall 
        apply to property placed in service after December 31, 2017.
            (2) Limitation for electric charging business property.--
        The amendments made by subsection (b) shall apply to property 
        placed in service after December 31, 2019.
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