[Congressional Record Volume 167, Number 137 (Monday, August 2, 2021)]
[Senate]
[Page S5678]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2288. Mr. BARRASSO submitted an amendment intended to be proposed 
to amendment SA 2137 proposed by Mr. Schumer (for Ms. Sinema (for 
herself, Mr. Portman, Mr. Manchin, Mr. Cassidy, Mrs. Shaheen, Ms. 
Collins, Mr. Tester, Ms. Murkowski, Mr. Warner, and Mr. Romney)) to the 
bill H.R. 3684, to authorize funds for Federal-aid highways, highway 
safety programs, and transit programs, and for other purposes; which 
was ordered to lie on the table; as follows:

        At the appropriate place in division H, insert the 
     following:

     SEC. ___. 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.
                                 ______