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Referenced Laws
Section 6213(g)(2)
chapter 1
Section 38(b)
Section 1016(a)
Section 6501(m)
Section 55(c)(3)
Section 166(b)(5)(A)(ii)
Section 179D(d)(3)(B)(ii)
Section 6417(d)(1)(A)(iv)
Public Law 117–169
Section 1
1. Short title This Act may be cited as the Restoring Vehicle Market Freedom Act of 2025.
Section 2
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.
Section 3
3. Repeal of previously owned clean vehicle credit 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). Section 6213(g)(2) is amended in subparagraph (T) by adding and after the comma at the end and by striking subparagraph (U). The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 25E. The amendments made by this section shall apply to vehicles acquired after the date of the enactment of this section.
Section 4
4. Repeal of alternative motor vehicle credit 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). Section 38(b) is amended by striking paragraph (24). Section 1016(a) is amended by striking paragraph (35). Section 6501(m) is amended by striking 30B(h)(9),. The amendments made by this section shall apply to property purchased after the date of the enactment of this section.
Section 5
5. Repeal of alternative fuel vehicle refueling property credit 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). Section 38(b) is further amended by striking paragraph (25). Section 1016(a) is further amended by striking paragraph (36). Section 55(c)(3) is amended by striking sections 30(d)(2) and and inserting section. Section 6501(m) is further amended by striking 30C(e)(4),. The amendments made by this section shall apply to property placed in service after the date of the enactment of this section.
Section 6
6. Repeal of new qualified plug-in electric drive motor vehicle credit 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). Section 38(b) is further amended by striking paragraph (30). Section 166(b)(5)(A)(ii) is amended by inserting (as in effect on the date before the date of the enactment of the Restoring Vehicle Market Freedom Act of 2025) after section 30D(d)(1). Section 179D(d)(3)(B)(ii) is amended by inserting , as in effect on the date before the date of the enactment of the Restoring Vehicle Market Freedom Act of 2025 after section 30D(g)(9). Section 1016(a) is further amended in paragraph (34) by adding and at the end after the comma and by striking paragraph (37). Section 6213(g)(2) is further amended by adding and at the end after the comma in subparagraph (S) and by striking subparagraph (T). Section 6417(d)(1)(A)(iv) is amended by inserting , as in effect on the date before the date of the enactment of the Restoring Vehicle Market Freedom Act of 2025 after section 30D(g)(9). Section 6501(m) is further amended by striking 30D(e)(4),. Section 13401 of Public Law 117–169 is amended by striking subsection (j). The amendments made by this section shall apply to vehicles acquired after the date of the enactment of this section.
Section 7
7. Repeal of credit for qualified commercial clean vehicles 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). Section 38(b) is further amended by striking paragraph (37). Section 6213(g)(2) is further amended by adding and at the end after the comma in subparagraph (R), by striking , and at the end and inserting a period in subparagraph (S) (as amended by section 6(b)(5)), and by striking subparagraph (V). The amendments made by this section shall apply to vehicles acquired after the date of the enactment of this section.