[Congressional Bills 116th Congress]
[From the U.S. Government Publishing Office]
[S. 343 Introduced in Senate (IS)]

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116th CONGRESS
  1st Session
                                 S. 343

To amend the Internal Revenue Code of 1986 to terminate the credit for 
new qualified plug-in electric drive motor vehicles and to provide for 
        a Federal highway user fee on alternative fuel vehicles.


_______________________________________________________________________


                   IN THE SENATE OF THE UNITED STATES

                            February 6, 2019

 Mr. Barrasso (for himself, Mr. Roberts, and Mr. Enzi) 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 terminate the credit for 
new qualified plug-in electric drive motor vehicles and to provide for 
        a Federal highway user fee on alternative fuel vehicles.

    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 ``Fairness for Every Driver Act''.

SEC. 2. TERMINATION AND REPEAL OF CREDIT FOR NEW QUALIFIED PLUG-IN 
              ELECTRIC DRIVE MOTOR VEHICLES.

    (a) Termination.--Section 30D of the Internal Revenue Code of 1986 
is amended by adding at the end the following new subsection:
    ``(h) Termination.--Notwithstanding any of the preceding provisions 
of this section, this section shall not apply to vehicles placed in 
service after the date that is 30 days after the date of the enactment 
of this subsection.''.
    (b) Repeal.--
            (1) In general.--Subpart B of part IV of subchapter A of 
        chapter 1 of the Internal Revenue Code of 1986 is amended by 
        striking section 30D (and by striking the item relating to such 
        section in the table of sections for such subpart).
            (2) Conforming amendments.--
                    (A) Section 38(b) of the Internal Revenue Code of 
                1986 is amended by striking paragraph (30).
                    (B) Section 1016(a) of such Code is amended by 
                striking paragraph (37).
                    (C) Section 6501(m) of such Code is amended by 
                striking ``30D(e)(4),''.
            (3) Effective date.--The amendments made by this subsection 
        shall apply to taxable years beginning after the date that is 1 
        year and 30 days after the date of the enactment of this Act.

SEC. 3. FEDERAL HIGHWAY USER FEE ON ALTERNATIVE FUEL VEHICLES.

    (a) Imposition of Fee.--
            (1) In general.--Subtitle D of the Internal Revenue Code of 
        1986 is amended by adding at the end the following new chapter:

        ``CHAPTER 50A--ALTERNATIVE FUEL VEHICLE HIGHWAY USER FEE

``Sec. 5000D. Alternative fuel vehicle highway user fee.

``SEC. 5000D. ALTERNATIVE FUEL VEHICLE HIGHWAY USER FEE.

    ``(a) In General.--There is imposed a user fee on any alternative 
fuel vehicle used in the United States during the taxable year.
    ``(b) Rate of Fee.--
            ``(1) In general.--The fee imposed under subsection (a) 
        with respect to any alternative fuel vehicle shall be the 
        product of--
                    ``(A) the average gallons of fuel consumption per 
                vehicle for motor vehicles in the same category as such 
                alternative fuel vehicle, multiplied by
                    ``(B)(i) in the case of an alternative fuel vehicle 
                in a category of vehicles which are ordinarily powered 
                by gasoline, the rate of tax under section 
                4081(a)(2)(A)(i) in effect for the first day of the 
                calendar year, and
                    ``(ii) in the case of an alternative fuel vehicle 
                in a category of vehicles which are ordinarily powered 
                by diesel fuel, the rate of tax under section 
                4081(a)(2)(A)(iii) in effect for the first day of the 
                calendar year.
            ``(2) Categories of vehicles.--
                    ``(A) In general.--For purposes of this subsection, 
                the Secretary, in consultation with the Secretary of 
                Transportation, shall--
                            ``(i) establish categories of similar motor 
                        vehicles for purposes of administering this 
                        section, and
                            ``(ii) assign all motor vehicles that are 
                        commonly sold in the United States to one of 
                        the categories established under clause (i).
                    ``(B) Criteria.--In establishing the categories 
                under subparagraph (A)(i) and assigning motor vehicles 
                to such categories under subparagraph (A)(ii), the 
                Secretary shall consider--
                            ``(i) gross vehicle weight rating,
                            ``(ii) the number of wheels of the vehicle,
                            ``(iii) the common use of the vehicle,
                            ``(iv) whether comparable vehicles are 
                        ordinarily powered by gasoline or diesel fuel, 
                        and
                            ``(v) such other factors as the Secretary, 
                        in consultation with the Secretary of 
                        Transportation, deems relevant.
            ``(3) Average gallons of fuel consumption.--For purposes of 
        this subsection, the average gallons of fuel consumption for 
        each category of motor vehicles--
                    ``(A) shall be determined by the Secretary, in 
                consultation with the Secretary of Transportation, 
                taking into account only the motor vehicles in such 
                category that are not alternative fuel vehicles, and
                    ``(B) shall be updated annually.
    ``(c) Definitions.--For purposes of this section--
            ``(1) Alternative fuel vehicle.--
                    ``(A) In general.--The term `alternative fuel 
                vehicle' means any plug-in electric vehicle, any fuel 
                cell electric vehicle, or any other alternative fuel 
                vehicle.
                    ``(B) Plug-in electric vehicle.--The term `plug-in 
                electric vehicle' means a motor vehicle which is 
                propelled to a significant extent by an electric motor 
                which draws electricity from a battery which--
                            ``(i) has a capacity of not less than 4 
                        kilowatt hours, and
                            ``(ii) is capable of being recharged from 
                        an external source of electricity.
                    ``(C) Fuel cell electric vehicle.--The term `fuel 
                cell electric vehicle' means a motor vehicle which is 
                propelled to a significant extent by an electric motor 
                which draws electricity from hydrogen converted to 
                electricity by a fuel cell.
                    ``(D) Other alternative fuel vehicle.--The term 
                `other alternative fuel vehicle' means a motor vehicle 
                (other than a plug-in electric vehicle or a fuel cell 
                electric vehicle) which is propelled to a significant 
                extent by an electric motor which draws power from any 
                source that is not subject to tax under section 4041 or 
                4081 (determined without regard to any exemption for a 
                specific use).
            ``(2) Motor vehicle.--The term `motor vehicle' means any 
        vehicle which is manufactured primarily for use on public 
        streets, roads, and highways (not including a vehicle operated 
        exclusively on a rail or rails).
    ``(d) Liability.--The fee imposed under this section shall be paid 
by the person who owns the alternative fuel vehicle.
    ``(e) Administration and Procedure.--
            ``(1) In general.--The fee imposed under this section shall 
        be paid upon notice and demand by the Secretary, and shall be 
        assessed and collected in the same manner as taxes. Except as 
        otherwise provided, any reference in this title to `tax' 
        imposed by this title shall be deemed also to refer to the fee 
        provided by this section.
            ``(2) Time at which fee collected.--Any fee due under this 
        section shall be included with a taxpayer's return under 
        chapter 1 for the taxable year.''.
            (2) Clerical amendment.--The table of chapters for subtitle 
        D of the Internal Revenue Code of 1986 is amended by adding at 
        the end the following new item:

      ``Chapter 50A--Alternative Fuel Vehicle Highway User Fee''.

    (b) Transfers of Fees to Highway Trust Fund.--Section 9503(b)(1) of 
the Internal Revenue Code of 1986 is amended--
            (1) by inserting ``and fees'' after ``the taxes'', and
            (2) by striking ``and'' at the end of subparagraph (D), by 
        striking the period at the end of subparagraph (E) and 
        inserting ``, and'', and by inserting after subparagraph (E) 
        the following new subparagraph:
                    ``(F) section 5000D (relating to alternative fuel 
                vehicle highway user fee).''.
    (c) Effective Date.--The amendments made by this section shall 
apply to taxable years beginning after the date of the enactment of 
this section.
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