[Congressional Bills 114th Congress]
[From the U.S. Government Publishing Office]
[S. 3450 Introduced in Senate (IS)]

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114th CONGRESS
  2d Session
                                S. 3450

To amend the Internal Revenue Code of 1986 to include electric charging 
   of certain vehicles as a qualified transportation fringe benefit 
                      excluded from gross income.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                           September 28, 2016

   Mr. Brown introduced the following bill; which was read twice and 
                  referred to the Committee on Finance

_______________________________________________________________________

                                 A BILL


 
To amend the Internal Revenue Code of 1986 to include electric charging 
   of certain vehicles as a qualified transportation fringe benefit 
                      excluded from gross income.

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

SECTION 1. CERTAIN ELECTRIC VEHICLE CHARGING TREATED AS A QUALIFIED 
              TRANSPORTATION FRINGE.

    (a) In General.--Section 132(f)(1) of the Internal Revenue Code of 
1986 is amended by adding at the end the following new subparagraph:
                    ``(E) Charging of a qualified electric vehicle 
                provided on or near the business premises of the 
                employer.''.
    (b) Limitation.--
            (1) In general.--Section 132(f)(2) of the Internal Revenue 
        Code of 1986 is amended by adding at the end the following new 
        subparagraph:
                    ``(D) $175 per month in the case of any benefit 
                described in paragraph (1)(E).''.
            (2) Application of inflation adjustment.--Paragraph (6) of 
        section 132(f) of such Code is amended by striking 
        ``subparagraphs (A) and (B) of paragraph (2)'' and inserting 
        ``subparagraphs (A), (B), and (D) of paragraph (2)''.
    (c) Qualified Electric Vehicle.--Section 132(f)(5) is amended by 
adding at the end the following new subparagraph:
                    ``(G) Qualified electric vehicle.--For purposes of 
                paragraph (1)(E)--
                            ``(i) In general.--The term `qualified 
                        electric vehicle' means any motor vehicle 
                        which--
                                    ``(I) is treated as a motor vehicle 
                                for purposes of title II of the Clean 
                                Air Act,
                                    ``(II) has a gross vehicle weight 
                                rating of less than 14,000 pounds, and
                                    ``(III) is propelled to a 
                                significant extent by an electric motor 
                                which draws electricity from a battery 
                                which has a capacity of not less than 4 
                                kilowatt hours and is capable of being 
                                recharged from an external source of 
                                electricity.
                            ``(ii) 2- or 3-wheeled vehicles.--Such term 
                        includes any vehicle which--
                                    ``(I) has 2 or 3 wheels,
                                    ``(II) meets the requirements of 
                                subclauses (I), (II), and (III) of 
                                clause (i) (determined by substituting 
                                `2.5 kilowatt hours' for `4 kilowatt 
                                hours' in clause (i)(III)),
                                    ``(III) is manufactured primarily 
                                for use on public streets, roads, and 
                                highways, and
                                    ``(IV) is capable of achieving a 
                                speed of 45 miles per hour or greater.
                            ``(iii) Other terms.--Any term used in this 
                        subparagraph which is also used in section 30D 
                        shall have the meaning given such term in 
                        section 30D.''.
    (d) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after December 31, 2016.
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