Bill Sponsor
House Bill 2256
116th Congress(2019-2020)
Driving America Forward Act
Introduced
Introduced
Introduced in House on Apr 10, 2019
Overview
Text
Introduced in House 
Apr 10, 2019
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Introduced in House(Apr 10, 2019)
Apr 10, 2019
Not Scanned for Linkage
About Linkage
Multiple bills can contain the same text. This could be an identical bill in the opposite chamber or a smaller bill with a section embedded in a larger bill.
Bill Sponsor regularly scans bill texts to find sections that are contained in other bill texts. When a matching section is found, the bills containing that section can be viewed by clicking "View Bills" within the bill text section.
Bill Sponsor is currently only finding exact word-for-word section matches. In a future release, partial matches will be included.
H. R. 2256 (Introduced-in-House)


116th CONGRESS
1st Session
H. R. 2256


To amend the Internal Revenue Code of 1986 to modify limitations on the credit for plug-in electric drive motor vehicles, and for other purposes.


IN THE HOUSE OF REPRESENTATIVES

April 10, 2019

Mr. Kildee (for himself, Mr. Blumenauer, Mr. Higgins of New York, Ms. Sewell of Alabama, Mr. Beyer, Mr. Suozzi, Mr. Panetta, Mrs. Murphy, Mr. Gomez, and Mr. Danny K. Davis of Illinois) 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 limitations on the credit for plug-in electric drive motor vehicles, and for other purposes.

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 “Driving America Forward Act”.

SEC. 2. Modification of limitations on new qualified plug-in electric drive motor vehicle credit.

(a) In general.—Subsection (e) of section 30D of the Internal Revenue Code of 1986 is amended to read as follows:

“(e) Limitation on number of new qualified plug-In electric drive motor vehicles eligible for credit.—

“(1) IN GENERAL.—In the case of any new qualified plug-in electric drive motor vehicle sold after the date of the enactment of the Driving America Forward Act—

“(A) if such vehicle is sold during the transition period, the amount determined under subsection (b)(2) shall be reduced by $500, and

“(B) if such vehicle is sold during the phaseout period, only the applicable percentage of the credit otherwise allowable under subsection (a) shall be allowed.

“(2) TRANSITION PERIOD.—For purposes of this subsection, the transition period is the period subsequent to the first date on which the number of new qualified plug-in electric drive motor vehicles manufactured by the manufacturer of the vehicle referred to in paragraph (1) sold for use in the United States after December 31, 2009, is at least 200,000.

“(3) PHASEOUT PERIOD.—

“(A) IN GENERAL.—For purposes of this subsection, the phaseout period is the period beginning with the second calendar quarter following the calendar quarter which includes the first date on which the number of new qualified plug-in electric drive motor vehicles manufactured by the manufacturer of the vehicle referred to in paragraph (1) sold for use in the United States after December 31, 2009, is at least 600,000.

“(B) APPLICABLE PERCENTAGE.—For purposes of paragraph (1)(B), the applicable percentage is—

“(i) 50 percent for the first calendar quarter of the phaseout period, and

“(ii) 0 percent for each calendar quarter thereafter.

“(C) EXCLUSION OF SALE OF CERTAIN VEHICLES.—

“(i) IN GENERAL.—For purposes of subparagraph (A), any new qualified plug-in electric drive motor vehicle manufactured by the manufacturer of the vehicle referred to in paragraph (1) which was sold during the exclusion period shall not be included for purposes of determining the number of such vehicles sold.

“(ii) EXCLUSION PERIOD.—For purposes of this subparagraph, the exclusion period is the period—

“(I) beginning on the first date on which the number of new qualified plug-in electric drive motor vehicles manufactured by the manufacturer of the vehicle referred to in paragraph (1) sold for use in the United States after December 31, 2009, is at least 200,000, and

“(II) ending on the date of the enactment of the Driving America Forward Act.

“(4) CONTROLLED GROUPS.—Rules similar to the rules of section 30B(f)(4) shall apply for purposes of this subsection.”.

(b) Effective date.—The amendment made by this section shall apply to vehicles sold after the date of the enactment of this Act.

SEC. 3. Extension of credit for new qualified fuel cell motor vehicles.

(a) In general.—Section 30B(k)(1) of the Internal Revenue Code of 1986 is amended by striking “December 31, 2017” and inserting “December 31, 2028”.

(b) Effective date.—The amendments made by this section shall apply to property purchased after December 31, 2017.