April 1 (legislative day, March 31), 2025
Mr. Paul introduced the following bill; which was read twice and referred to the Committee on Finance
To amend the Internal Revenue Code of 1986 to repeal the clean vehicle credit.
Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled,
Section 1. Short title
This Act may be cited as the End Taxpayer Subsidies for Electric Vehicles Act
.
Sec. 2. Repeal of clean vehicle credit
(a) In general
Subpart B of part IV of subchapter A of chapter 1 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).
(b) Conforming amendments
(1)
Section 30B(d)(3) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D).
(2)
Section 38(b) of such Code is amended by striking paragraph (30).
(3)
Section 179D(d)(3)(B)(ii) of such Code is amended by inserting , as in effect on the day before the date of the enactment of the End Taxpayer Subsidies for Electric Vehicles Act
after section 30D(g)(9)
.
(4)
Section 1016(a) of such Code is amended—
(A)
in paragraph (36), by adding and
at the end,
(B)
by striking paragraph (37), and
(C)
by redesignating paragraph (38) as paragraph (37).
(5)
Section 6213(g)(2) of such Code is amended by striking subparagraph (T).
(6)
Section 6417(d)(1)(A)(iv) of such Code is amended by inserting , as in effect on the day before the date of the enactment of the End Taxpayer Subsidies for Electric Vehicles Act
after section 30D(g)(9)
.
(7)
Section 6501(m) of such Code is amended by striking 30D(f)(6),
.
(8)
Section 166(b)(5)(A)(ii) of title 23, United States Code, is amended by inserting , as in effect on the day before the date of the enactment of the End Taxpayer Subsidies for Electric Vehicles Act
after section 30D(d)(1) of the Internal Revenue Code of 1986
.
(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.