To amend the Internal Revenue Code of 1986 to prohibit the seller of an electric vehicle from being treated as the taxpayer that placed such vehicle in service and taking the electric vehicle tax credit if such vehicle is sold to the Federal Government.
Analysis under review: This bill has generated analysis that may be too generic or incomplete. Clause-level evidence remains available below.
Summary
What This Bill Does
The bill requires seller of electric vehicle prohibited from being treated as taxpayer placing such vehicle in service if vehicle sold to Federal Government Section 30D(f)(3) of the Internal Revenue Code of 1986 is amended. It relies on definition changes, tax rate changes, and compliance mandates. The main policy areas are Electric Utilities, Energy, and Transportation.
Who Benefits and How
Public beneficiaries or protected communities affected by the clause could face reduced risk.
Who Bears the Burden and How
Federal, state, or local agencies responsible for implementing the clause would take on compliance duties, Transportation operators and users affected by the bill would take on compliance duties, and Electric utilities and power customers affected by the bill would take on compliance duties.
Key Provisions
- Requires seller of electric vehicle prohibited from being treated as taxpayer placing such vehicle in service if vehicle sold to Federal Government Section 30D(f)(3) of the Internal Revenue Code of 1986 is amended...
Evidence Chain:
This summary is generated from the full bill text using AI analysis. Expand "Detailed Analysis" below for identified beneficiaries/burden bearers with clause-level evidence links.
At a Glance
What This Bill Does
The bill requires seller of electric vehicle prohibited from being treated as taxpayer placing such vehicle in service if vehicle sold to Federal Government Section 30D(f)(3) of the Internal Revenue Code of 1986 is amended.
Key Policy Areas
Electric Utilities, Energy, Transportation
Primary Purpose
The bill requires seller of electric vehicle prohibited from being treated as taxpayer placing such vehicle in service if vehicle sold to Federal Government Section 30D(f)(3) of the Internal Revenue Code of 1986 is amended.
Policy Domains
Whole bill
Identified Gains
- Public beneficiaries or protected communities affected by the clause
Identified Costs
- Federal, state, or local agencies responsible for implementing the clause
- Transportation operators and users affected by the bill
- Electric utilities and power customers affected by the bill
Sponsors
Legislative Progress
IntroducedMr. Estes introduced the following bill; which was referred to …
Impact analysis is available but no clear stakeholder effects identified. View clause-level analysis →
Bill Structure & Actor Mappings
Who is "The Secretary" in each section?
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