[Congressional Record Volume 167, Number 138 (Tuesday, August 3, 2021)]
[Senate]
[Page S5767]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2408. Ms. CORTEZ MASTO (for herself and Ms. Smith) 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. ___. EXEMPT FACILITY BONDS FOR ZERO-EMISSION VEHICLE 
                   INFRASTRUCTURE.

       (a) In General.--Section 142 of the Internal Revenue Code 
     of 1986 is amended--
       (1) in subsection (a)--
       (A) in paragraph (14), by striking ``or'' at the end,
       (B) in paragraph (15), by striking the period at the end 
     and inserting ``, or'', and
       (C) by adding at the end the following new paragraph:
       ``(16) zero-emission vehicle infrastructure.'', and
       (2) by adding at the end the following new subsection:
       ``(n) Zero-emission Vehicle Infrastructure.--
       ``(1) In general.--For purposes of subsection (a)(16), the 
     term `zero-emission vehicle infrastructure' means any 
     property (not including a building and its structural 
     components) if such property is--
       ``(A) made available for use by members of the general 
     public, and
       ``(B) used to charge or fuel zero-emissions vehicles, but 
     only if the property is located at the point where the 
     vehicles are charged or fueled.
       ``(2) Inclusion of utility service connections.--The term 
     `zero-emission vehicle infrastructure' shall include any 
     utility service connections, utility panel upgrades, or 
     contributions in aid of construction (as described in section 
     118) which are required for the charging or fueling of zero-
     emissions vehicles.
       ``(3) Zero-emissions vehicle.--
       ``(A) In general.--The term `zero-emissions vehicle' 
     means--
       ``(i) a zero-emission vehicle as defined in section 88.102-
     94 of title 40, Code of Federal Regulations (as in effect on 
     the date of enactment of this subsection), or
       ``(ii) a vehicle that, under any possible operational modes 
     and conditions, produces zero exhaust emissions of--

       ``(I) any criteria pollutant for which there are national 
     ambient air quality standards under section 109 of the Clean 
     Air Act (42 U.S.C. 7409) or precursor pollutant, or
       ``(II) any greenhouse gas.

       ``(B) Greenhouse gas.--For purposes of this paragraph, the 
     term `greenhouse gas' means any of the following:
       ``(i) Carbon dioxide.
       ``(ii) Methane.
       ``(iii) Nitrous oxide.
       ``(iv) Hydrofluorocarbons.
       ``(v) Perfluorocarbons.
       ``(vi) Sulfur hexafluoride.
       ``(4) Zero-emissions vehicle infrastructure located within 
     other facilities or projects.--For purposes of subsection 
     (a), any zero-emission vehicle infrastructure located 
     within--
       ``(A) a facility or project described in subsection (a), or
       ``(B) an area adjacent to a facility or project described 
     in subsection (a) that primarily serves vehicles traveling to 
     or from such facility or project,

     shall be treated as described in the paragraph in which such 
     facility or project is described.''.
       (b) Effective Date.--The amendments made by this section 
     shall apply to obligations issued after December 31, 2021.
                                 ______