[Congressional Record Volume 171, Number 113 (Monday, June 30, 2025)]
[Senate]
[Page S4103]
From the Congressional Record Online through the Government Publishing Office [www.gpo.gov]

  SA 2702. Mrs. FISCHER submitted an amendment intended to be proposed 
to amendment SA 2360 proposed by Mr. Thune (for Mr. Graham) to the bill 
H.R. 1, to provide for reconciliation pursuant to title II of H. Con. 
Res. 14; which was ordered to lie on the table; as follows:

       At the appropriate place in title VII, insert the 
     following:

     SEC. ___. TAX ON SALE OF ELECTRIC VEHICLES AND BATTERIES.

       (a) Imposition of Tax.--
       (1) In general.--Subchapter A of chapter 32 is amended by 
     adding at the end the following new part:

               ``PART IV--ELECTRIC VEHICLES AND BATTERIES

``Sec. 4091. Tax on Electric Vehicles and Batteries.

     ``SEC. 4091. TAX ON ELECTRIC VEHICLES AND BATTERIES.

       ``(a) Battery Module.--There is hereby imposed a tax equal 
     to $150 on each battery module with a weight of greater than 
     1,000 pounds which is--
       ``(1) sold by the manufacturer, producer, or importer 
     thereof, and
       ``(2) intended for use in an electric vehicle.
       ``(b) Electric Vehicles.--There is hereby imposed a tax 
     equal to $400 on each electric vehicle sold by the 
     manufacturer, producer, or importer thereof.
       ``(c) Definitions.--In this section--
       ``(1) Battery module.--The term `battery module' has the 
     same meaning given such term in section 45X(c)(5)(B)(iii).
       ``(2) Electric vehicle.--
       ``(A) In general.--The term `electric vehicle' means a 
     light-duty vehicle which satisfies the requirements under 
     section 30D(d)(1)(F).
       ``(B) Exception for hybrid vehicles.--The term `electric 
     vehicle' shall not include any motor vehicle which draws 
     propulsion energy from onboard sources of stored energy which 
     are both--
       ``(i) an internal combustion or heat engine using 
     consumable fuel, and
       ``(ii) a rechargeable energy storage system.
       ``(3) Light-duty vehicle.--The term `light-duty vehicle' 
     means a motor vehicle, as defined in section 30D(d)(2), which 
     has a gross vehicle weight rating of less than 8,500 pounds.
       ``(d) Termination.--This section shall not apply to any 
     battery module or electric vehicle sold after December 31, 
     2028.''.
       (2) Clerical amendment.--The table of parts for subchapter 
     A of chapter 32 is amended by adding at the end the following 
     new item:

             ``PART IV--ELECTRIC VEHICLES AND BATTERIES''.

       (b) Transfer of Revenue to Highway Trust Fund.--Section 
     9503(b)(1) is amended--
       (1) in subparagraph (D), by striking ``and'' at the end,
       (2) by redesignating subparagraph (E) as subparagraph (F), 
     and
       (3) by inserting after subparagraph (D) the following new 
     subparagraph:
       ``(E) section 4091 (relating to tax on electric vehicles 
     and batteries), and''.
       (c) Effective Date.--The amendments made by this section 
     shall apply to sales after December 31, 2025.
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