[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 3754 Introduced in House (IH)]

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118th CONGRESS
  1st Session
                                H. R. 3754

 To amend the Internal Revenue Code of 1986 to repeal certain credits 
                 relating to alternative fuel vehicles.


_______________________________________________________________________


                    IN THE HOUSE OF REPRESENTATIVES

                              May 30, 2023

  Mr. Perry (for himself, Mr. Gosar, Mr. Burlison, Mr. Crane, and Mr. 
    Ogles) 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 repeal certain credits 
                 relating to 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 ``Restoring Vehicle Market Freedom Act 
of 2023''.

SEC. 2. 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. 3. REPEAL OF PREVIOUSLY OWNED CLEAN VEHICLE CREDIT.

    (a) In General.--Section 25E is repealed.
    (b) Conforming Amendments.--Section 6213(g)(2) is amended in 
subparagraph (T) by adding ``and'' after the comma at the end and by 
striking subparagraph (U).
    (c) Clerical Amendment.--The table of sections for subpart A of 
part IV of subchapter A of chapter 1 is amended by striking the item 
relating to section 25E.
    (d) Effective Date.--The amendments made by this section shall 
apply to vehicles acquired after the date of the enactment of this 
section.

SEC. 4. REPEAL OF ALTERNATIVE MOTOR VEHICLE CREDIT.

    (a) In General.--Section 30B is repealed.
    (b) Conforming Amendment.--
            (1) Section 38(b) is amended by striking paragraph (24).
            (2) Section 1016(a) is amended by striking paragraph (35).
            (3) Section 6501(m) is amended by striking ``30B(h)(9),''.
    (c) Clerical Amendment.--The table of sections for subpart B of 
part IV of subchapter A of chapter 1 is amended by striking the item 
relating to section 30B.
    (d) Effective Date.--The amendments made by this section shall 
apply to property purchased after the date of the enactment of this 
section.

SEC. 5. REPEAL OF ALTERNATIVE FUEL VEHICLE REFUELING PROPERTY CREDIT.

    (a) In General.--Section 30C is repealed.
    (b) Conforming Amendments.--
            (1) Section 38(b) is further amended by striking paragraph 
        (25).
            (2) Section 1016(a) is further amended by striking 
        paragraph (36).
            (3) Section 55(c)(3) is amended by striking ``sections 
        30(d)(2) and'' and inserting ``section''.
            (4) Section 6501(m) is further amended by striking 
        ``30C(e)(4),''.
    (c) Clerical Amendment.--The table of sections for subpart B of 
part IV of subchapter A of chapter 1 is amended by striking the item 
relating to section 30C.
    (d) Effective Date.--The amendments made by this section shall 
apply to property placed in service after the date of the enactment of 
this section.

SEC. 6. REPEAL OF NEW QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR VEHICLE 
              CREDIT.

    (a) In General.--Section 30D is repealed.
    (b) Conforming Amendments.--
            (1) Section 38(b) is further amended by striking paragraph 
        (30).
            (2) Section 166(b)(5)(A)(ii) is amended by inserting ``(as 
        in effect on the date before the date of the enactment of the 
        Restoring Vehicle Market Freedom Act of 2023)'' after ``section 
        30D(d)(1)''.
            (3) Section 179D(d)(3)(B)(ii) is amended by inserting ``, 
        as in effect on the date before the date of the enactment of 
        the Restoring Vehicle Market Freedom Act of 2023'' after 
        ``section 30D(g)(9)''.
            (4) Section 1016(a) is further amended in paragraph (34) by 
        adding ``and'' at the end after the comma and by striking 
        paragraph (37).
            (5) Section 6213(g)(2) is further amended in subparagraph 
        (S) by adding ``and'' at the end after the comma and by 
        striking subparagraph (T).
            (6) Section 6417(d)(1)(A)(iv) is amended by inserting ``, 
        as in effect on the date before the date of the enactment of 
        the Restoring Vehicle Market Freedom Act of 2023'' after 
        ``section 30D(g)(9)''.
            (7) Section 6501(m) is further amended by striking 
        ``30D(e)(4),''.
            (8) Section 13401 of Public Law 117-169 is amended by 
        striking subsection (j).
    (c) Clerical Amendment.--The table of sections for subpart B of 
part IV of subchapter A of chapter 1 is amended by striking the item 
relating to section 30D.
    (d) Effective Date.--The amendments made by this section shall 
apply to vehicles acquired after the date of the enactment of this 
section.

SEC. 7. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL CLEAN VEHICLES.

    (a) In General.--Section 45W is repealed.
    (b) Conforming Amendments.--
            (1) Section 38(b) is further amended by striking paragraph 
        (37).
            (2) Section 6213(g)(2) is further amended by adding ``and'' 
        at the end after the comma in subparagraph (R), by striking ``, 
        and'' at the end and inserting a period in subparagraph (S) (as 
        amended by section 6(b)), and by striking subparagraph (V).
    (c) Clerical Amendment.--The table of sections for subpart D of 
part IV of subchapter A of chapter 1 is amended by striking the item 
relating to section 45W.
    (d) Effective Date.--The amendments made by this section shall 
apply to vehicles acquired after the date of the enactment of this 
section.
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