End Taxpayer Subsidies for Electric Vehicles Act

Summary

Repeals the federal clean vehicle tax credit by removing Internal Revenue Code section 30D and making related conforming changes throughout the tax code and one change to title 23 U.S.C. The repeal ends the federal income tax credit for qualifying electric and other clean vehicles for vehicles placed in service in calendar years beginning after enactment. The bill also updates numerous cross‑references and related statutory provisions so the tax code and one highway statute no longer refer to the repealed credit. It does not create a replacement credit or specify transition rules beyond the effective date tied to vehicles placed in service after the date of enactment.

• Repeals the federal clean vehicle (electric vehicle) tax credit by removing Internal Revenue Code section 30D.
• Makes multiple conforming amendments across the Internal Revenue Code and adjusts one provision in title 23 U.S.C. to remove references to the credit.
• Applies to vehicles placed in service in calendar years beginning after the date of enactment.
• Does not create a replacement incentive or provide transition rules beyond the effective date tied to placement in service.
• Requires administrative updates by the IRS, tax software vendors, and potentially the Department of Transportation to remove references and guidance related to the credit.
• Likely reduces future federal tax expenditures tied to the clean vehicle credit, though the bill includes no score or fiscal estimate.
• Affects taxpayers who would otherwise claim the credit, businesses that rely on it to lower vehicle purchase costs, and related parts of the auto market and supply chain.
• The bill is narrowly focused on repeal and statutory cleanup rather than establishing new programs or spending.