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

• H.R. 312
  • 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
  • is amended by striking paragraph (24). Section 38(b)
  • is amended by striking paragraph (35). Section 1016(a)
  • 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
  • Section 38(b) is further amended by striking paragraph (25).
  • Section 1016(a) is further amended by striking paragraph (36).
  • is amended by striking sections 30(d)(2) andand inserting section. Section 55(c)(3)
  • 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
  • Section 38(b) is further amended by striking paragraph (30).
  • is amended by inserting after . Section 166(b)(5)(A)(ii)
  • is amended by inserting after . Section 179D(d)(3)(B)(ii)
  • Section 1016(a) is further amended in paragraph (34) by adding at the end after the comma and by striking paragraph (37).
  • Section 6213(g)(2) is further amended by adding at the end after the comma in subparagraph (S) and by striking subparagraph (T).
  • is amended by inserting after . Section 6417(d)(1)(A)(iv)
  • Section 6501(m) is further amended by striking .
  • 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
  • Section 38(b) is further amended by striking paragraph (37).
  • 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.