H.R. 312
119th CONGRESS 1st Session
To amend the Internal Revenue Code of 1986 to repeal certain credits relating to alternative fuel vehicles.
IN THE HOUSE OF REPRESENTATIVES · January 9, 2025 · Sponsor: Mr. Perry · Committee: Committee on Ways and Means
Table of contents
- SEC. 1. Short title
- SEC. 2. Amendment of 1986 Code
- SEC. 3. Repeal of previously owned clean vehicle credit
- SEC. 4. Repeal of alternative motor vehicle credit
- SEC. 5. Repeal of alternative fuel vehicle refueling property credit
- SEC. 6. Repeal of new qualified plug-in electric drive motor vehicle credit
- SEC. 7. Repeal of credit for qualified commercial clean vehicles
SEC. 1. Short title
This Act may be cited as the "Restoring Vehicle Market Freedom Act of 2025".
SEC. 2. Amendment of 1986 Code
Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
SEC. 3. Repeal of previously owned clean vehicle credit
(a) In general
Subpart A of part IV of subchapter A of chapter 1 of subtitle A is amended by repealing section 25E (and the table of sections for such subpart is amended by striking the item relating to such section).
(b) Conforming amendments
is amended in subparagraph (T) by adding after the comma at the end and by striking subparagraph (U). (Section 6213(g)(2))
(c) Clerical amendment
The table of sections for subpart A of part IV of subchapter A of is amended by striking the item relating to section 25E. (chapter 1)
(d) Effective date
The amendments made by this section shall apply to vehicles acquired after the date of the enactment of this section.
SEC. 4. Repeal of alternative motor vehicle credit
(a) In general
Subpart B of part IV of subchapter A of chapter 1 of subtitle A is amended by repealing section 30B (and the table of sections for such subpart is amended by striking the item relating to such section).
(b) Conforming amendment
(1) is amended by striking paragraph (24). (Section 38(b))
(2) is amended by striking paragraph (35). (Section 1016(a))
(3) is amended by striking . (Section 6501(m))
(c) Effective date
The amendments made by this section shall apply to property purchased after the date of the enactment of this section.
SEC. 5. Repeal of alternative fuel vehicle refueling property credit
(a) In general
Subpart B of part IV of subchapter A of chapter 1 of subtitle A is amended by repealing section 30C (and the table of sections for such subpart is amended by striking the item relating to such section).
(b) Conforming amendments
(1) Section 38(b) is further amended by striking paragraph (25).
(2) Section 1016(a) is further amended by striking paragraph (36).
(3) is amended by striking "sections 30(d)(2) and" and inserting "section" . (Section 55(c)(3))
(4) Section 6501(m) is further amended by striking .
(c) Effective date
The amendments made by this section shall apply to property placed in service after the date of the enactment of this section.
SEC. 6. Repeal of new qualified plug-in electric drive motor vehicle credit
(a) In general
Subpart B of part IV of subchapter A of chapter 1 of subtitle A is amended by repealing section 30D (and the table of sections for such subpart is amended by striking the item relating to such section).
(b) Conforming amendments
(1) Section 38(b) is further amended by striking paragraph (30).
(2) is amended by inserting after . (Section 166(b)(5)(A)(ii))
(3) is amended by inserting after . (Section 179D(d)(3)(B)(ii))
(4) Section 1016(a) is further amended in paragraph (34) by adding at the end after the comma and by striking paragraph (37).
(5) Section 6213(g)(2) is further amended by adding at the end after the comma in subparagraph (S) and by striking subparagraph (T).
(6) is amended by inserting after . (Section 6417(d)(1)(A)(iv))
(7) Section 6501(m) is further amended by striking .
(8) Section 13401 of is amended by striking subsection (j). (Public Law 117–169)
(c) Effective date
The amendments made by this section shall apply to vehicles acquired after the date of the enactment of this section.
SEC. 7. Repeal of credit for qualified commercial clean vehicles
(a) In general
Subpart D of part IV of subchapter A of chapter 1 of subtitle A is amended by repealing section 45W (and the table of sections for such subpart is amended by striking the item relating to such section).
(b) Conforming amendments
(1) Section 38(b) is further amended by striking paragraph (37).
(2) Section 6213(g)(2) is further amended by adding at the end after the comma in subparagraph (R), by striking at the end and inserting a period in subparagraph (S) (as amended by section 6(b)(5)), and by striking subparagraph (V).
(c) Effective date
The amendments made by this section shall apply to vehicles acquired after the date of the enactment of this section.