S. 1229
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to repeal the clean vehicle credit.
IN THE SENATE OF THE UNITED STATES · April 1 (legislative day, March 31), 2025 · Sponsor: Mr. Paul · Committee: Committee on Finance
Table of contents
SEC. 1. Short title
- This Act may be cited as the End Taxpayer Subsidies for Electric Vehicles Act.
SEC. 2. Repeal of clean vehicle credit
- Repeal of clean vehicle credit
- (a) In general
- Subpart B of part IV of subchapter A of of the Internal Revenue Code of 1986 is amended by striking section 30D (and by striking the item relating to such section in the table of sections for such subpart). chapter 1
- (b) Conforming amendments
- of the Internal Revenue Code of 1986 is amended by striking subparagraph (D). Section 30B(d)(3)
- Section 38(b) of such Code is amended by striking paragraph (30).
- Section 179D(d)(3)(B)(ii) of such Code is amended by inserting after .
- Section 1016(a) of such Code is amended—
- in paragraph (36), by adding at the end,
and - by striking paragraph (37), and
- by redesignating paragraph (38) as paragraph (37).
- in paragraph (36), by adding at the end,
- Section 6213(g)(2) of such Code is amended by striking subparagraph (T).
- Section 6417(d)(1)(A)(iv) of such Code is amended by inserting after .
- Section 6501(m) of such Code is amended by striking .
- Section 166(b)(5)(A)(ii) of title 23, United States Code, is amended by inserting after .
- (c) Effective date
- The amendments made by this section shall apply to vehicles placed in service during any calendar year beginning after the date of enactment of this Act.