[Congressional Bills 106th Congress]
[From the U.S. Government Publishing Office]
[H.R. 1108 Introduced in House (IH)]







106th CONGRESS
  1st Session
                                H. R. 1108

To amend the Internal Revenue Code of 1986 to encourage the production 
                     and use of electric vehicles.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                             March 15, 1999

      Mr. Collins (for himself, Mr. Lewis of Georgia, Mr. Neal of 
Massachusetts, Mr. Abercrombie, Mrs. Mink of Hawaii, Mrs. Thurman, Mr. 
   Wynn, and Mr. Boehlert) 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 encourage the production 
                     and use of electric vehicles.

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

SECTION 1. SHORT TITLE; AMENDMENT OF 1986 CODE.

    (a) Short Title.--This Act may be cited as the ``Electric Vehicle 
Consumer Incentive Tax Act of 1999''.
    (b) Amendment of 1986 Code.--Except as otherwise expressly 
provided, whenever in this Act an amendment or repeal is expressed in 
terms of an amendment to, or repeal of, a section or other provision, 
the reference shall be considered to be made to a section or other 
provision of the Internal Revenue Code of 1986.

SEC. 2. GOVERNMENTAL USE RESTRICTIONS MODIFIED FOR ELECTRIC VEHICLES.

    (a) In General.--Paragraph (3) of section 30(d) (relating to 
special rules) is amended by inserting ``(without regard to paragraph 
(4)(A)(i) thereof)'' after ``section 50(b)''.
    (b) Conforming Amendment.--Paragraph (5) of section 179A(e) 
(relating to other definitions and special rules) is amended by adding 
at the end the following new sentence: ``For purposes of the preceding 
sentence, section 50(b)(4)(A)(i) shall not apply to any vehicle which 
is described in subclause (I) or (II) of subsection (b)(1)(A)(iii) of 
this section and which is powered primarily by electricity.''
    (c) Effective Date.--The amendments made by this section shall 
apply to property placed in service on or after the date of the 
enactment of this Act.

SEC. 3. LARGE ELECTRIC TRUCKS, VANS, AND BUSES ELIGIBLE FOR DEDUCTION 
              FOR CLEAN-FUEL VEHICLES IN LIEU OF CREDIT.

    (a) In General.--Paragraph (1) of section 30(c) (relating to credit 
for qualified electric vehicles) is amended by adding at the end the 
following new flush sentence:
        ``Such term shall not include any vehicle described in 
        subclause (I) or (II) of section 179A(b)(1)(A)(iii).''
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service on or after the date of the enactment of 
this Act.

SEC. 4. ELECTRIC VEHICLE CREDIT AMOUNT.

    (a) In General.--Subsection (a) of section 30 (relating to credit 
for qualified electric vehicles) is amended by striking ``10 percent 
of''.
    (b) Effective Date.--The amendment made by this section shall apply 
to property placed in service on or after the date of the enactment of 
this Act.

SEC. 5. EXTENSION OF CREDIT FOR QUALIFIED ELECTRIC VEHICLES.

    (a) In General.--Subsection (e) of section 30 (relating to the 
termination of the credit) is amended by striking ``December 31, 2004'' 
and inserting ``December 31, 2008''.
    (b) Conforming Amendment.--Paragraph (2) of section 30(b) (relating 
to the phaseout of the credit) is amended by striking ``December 31, 
2001'' and inserting ``December 31, 2005'' and by striking ``2002'', 
``2003'', and ``2004'' and inserting ``2006'', ``2007'', and ``2008'', 
respectively.
    (c) Effective Date.--The amendments made by this section shall take 
effect on the date of the enactment of this Act.
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