Congressional Record, Senate, August 2, 2021, Page S5679
Summary
A page of the Congressional Record, Senate, dated August 2, 2021, at page S5679, carrying amendment text intended to be proposed to amendment SA 2137 to H.R. 3684. One text would terminate and repeal the credit under section 30D of the Internal Revenue Code for new qualified plug-in electric drive motor vehicles, with the termination applying to vehicles placed in service more than 30 days after enactment. Another passage defines an alternative fuel vehicle as any plug-in electric vehicle, fuel cell electric vehicle or other alternative fuel vehicle and requires the Secretary to determine average gallons of fuel consumption by category and update it annually. A further section is headed Rescission.
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“Congressional Record, Senate, August 2, 2021, Page S5679.”
Original at www.govinfo.gov. Archived at Pandemic Darlings, https://pandemicdarlings.com/source-documents/crec-crec-2021-08-02-crec-2021-08-02-pt1-pgs5679-5076a46e10/
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August 2, 2021 CONGRESSIONAL RECORD — SENATE S5679
SEC. ll. TERMINATION AND REPEAL OF CREDIT ‘‘(3) AVERAGE GALLONS OF FUEL CONSUMP- amendment SA 2137 proposed by Mr.
FOR NEW QUALIFIED PLUG-IN ELEC- TION.—For purposes of this subsection, the
TRIC DRIVE MOTOR VEHICLES. SCHUMER (for Ms. SINEMA (for herself,
average gallons of fuel consumption for each Mr. PORTMAN, Mr. MANCHIN, Mr. CAS-
(a) TERMINATION.—Section 30D of the Inter- category of motor vehicles—
nal Revenue Code of 1986 is amended by add- SIDY, Mrs. SHAHEEN, Ms. COLLINS, Mr.
‘‘(A) shall be determined by the Secretary,
ing at the end the following new subsection: in consultation with the Secretary of Trans- TESTER, Ms. MURKOWSKI, Mr. WARNER,
‘‘(h) TERMINATION.—Notwithstanding any and Mr. ROMNEY)) to the bill H.R. 3684,
portation, taking into account only the
of the preceding provisions of this section, to authorize funds for Federal-aid high-
this section shall not apply to vehicles motor vehicles in such category that are not
placed in service after the date that is 30 alternative fuel vehicles, and ways, highway safety programs, and
days after the date of the enactment of this ‘‘(B) shall be updated annually. transit programs, and for other pur-
subsection.’’. ‘‘(c) DEFINITIONS.—For purposes of this sec- poses; which was ordered to lie on the
(b) REPEAL.— tion— table; as follows:
(1) IN GENERAL.—Subpart B of part IV of ‘‘(1) ALTERNATIVE FUEL VEHICLE.—
‘‘(A) IN GENERAL.—The term ‘alternative At the end of division I, add the following:
subchapter A of chapter 1 of the Internal SEC. 9lllll. RESCISSION.
Revenue Code of 1986 is amended by striking fuel vehicle’ means any plug-in electric vehi-
cle, any fuel cell electric vehicle, or any Notwithstanding any other provision of
section 30D (and by striking the item relat-
other alternative fuel vehicle. law, including any provision of any division
ing to such section in the table of sections
‘‘(B) PLUG-IN ELECTRIC VEHICLE.—The term of this Act or an amendment made by any di-
for such subpart).
‘plug-in electric vehicle’ means a motor ve- vision of this Act, of the amounts made
(2) CONFORMING AMENDMENTS.—
hicle which is propelled to a significant ex- available by the American Rescue Plan Act
(A) Section 38(b) of the Internal Revenue
tent by an electric motor which draws elec- of 2021 (Public Law 117–2; 135 Stat. 4) (includ-
Code of 1986 is amended by striking para-
tricity from a battery which— ing any amendments made by that Act), ex-
graph (30).
‘‘(i) has a capacity of not less than 4 kilo- cept for amounts made available under sub-
(B) Section 1016(a) of such Code is amended
watt hours, and title D, E, F, G, or H of title II of that Act
by striking paragraph (37).
‘‘(ii) is capable of being recharged from an (or an amendment made by any such sub-
(C) Section 6501(m) of such Code is amend-
external source of electricity. title), and remaining unobligated on the date
ed by striking ‘‘30D(e)(4),’’.
‘‘(C) FUEL CELL ELECTRIC VEHICLE.—The of enactment of this Act, an amount equal to
(3) EFFECTIVE DATE.—The amendments
term ‘fuel cell electric vehicle’ means a the total amount authorized to be appro-
made by this subsection shall apply to tax-
motor vehicle which is propelled to a signifi- priated under this Act (including any amend-
able years beginning after the date that is 1
cant extent by an electric motor which ments made by this Act) from the general
year and 30 days after the date of the enact-
draws electricity from hydrogen converted fund of the Treasury (or, if the full amount
ment of this Act.
to electricity by a fuel cell. is not unobligated on that date, the portion
SEC. ll. FEDERAL HIGHWAY USER FEE ON AL-
TERNATIVE FUEL VEHICLES. ‘‘(D) OTHER ALTERNATIVE FUEL VEHICLE.— of that amount that remains unobligated) is
(a) IMPOSITION OF FEE.— The term ‘other alternative fuel vehicle’ rescinded.
(1) IN GENERAL.—Subtitle D of the Internal means a motor vehicle (other than a plug-in
Revenue Code of 1986 is amended by adding electric vehicle or a fuel cell electric vehicle) SA 2291. Ms. ERNST submitted an
at the end the following new chapter: which is propelled to a significant extent by amendment intended to be proposed to
‘‘CHAPTER 50A—ALTERNATIVE FUEL an electric motor which draws power from amendment SA 2137 proposed by Mr.
VEHICLE HIGHWAY USER FEE any source that is not subject to tax under SCHUMER (for Ms. SINEMA (for herself,
section 4041 or 4081 (determined without re- Mr. PORTMAN, Mr. MANCHIN, Mr. CAS-
‘‘Sec. 5000D. Alternative fuel vehicle high-
gard to any exemption for a specific use). SIDY, Mrs. SHAHEEN, Ms. COLLINS, Mr.
way user fee.
‘‘(2) MOTOR VEHICLE.—The term ‘motor ve-
‘‘SEC. 5000D. ALTERNATIVE FUEL VEHICLE HIGH-
hicle’ means any vehicle which is manufac-
TESTER, Ms. MURKOWSKI, Mr. WARNER,
WAY USER FEE. and Mr. ROMNEY)) to the bill H.R. 3684,
tured primarily for use on public streets,
‘‘(a) IN GENERAL.—There is imposed a user to authorize funds for Federal-aid high-
fee on any alternative fuel vehicle used in roads, and highways (not including a vehicle
the United States during the taxable year. operated exclusively on a rail or rails). ways, highway safety programs, and
‘‘(b) RATE OF FEE.— ‘‘(d) LIABILITY.—The fee imposed under transit programs, and for other pur-
‘‘(1) IN GENERAL.—The fee imposed under this section shall be paid by the person who poses; which was ordered to lie on the
subsection (a) with respect to any alter- owns the alternative fuel vehicle. table; as follows:
native fuel vehicle shall be the product of— ‘‘(e) ADMINISTRATION AND PROCEDURE.—
‘‘(1) IN GENERAL.—The fee imposed under In section 40107, strike subsection (b) and
‘‘(A) the average gallons of fuel consump- insert the following:
tion per vehicle for motor vehicles in the this section shall be paid upon notice and de-
mand by the Secretary, and shall be assessed (b) AUTHORIZATION OF APPROPRIATIONS.—
same category as such alternative fuel vehi- There is authorized to be appropriated to the
cle, multiplied by and collected in the same manner as taxes.
Except as otherwise provided, any reference Secretary—
‘‘(B)(i) in the case of an alternative fuel ve- (1) to carry out the Smart Grid Investment
hicle in a category of vehicles which are or- in this title to ‘tax’ imposed by this title
shall be deemed also to refer to the fee pro- Matching Grant Program established under
dinarily powered by gasoline, the rate of tax section 1306(a) of the Energy Independence
under section 4081(a)(2)(A)(i) in effect for the vided by this section.
‘‘(2) TIME AT WHICH FEE COLLECTED.—Any and Security Act of 2007 (42 U.S.C. 17386(a))
first day of the calendar year, and $1,500,000,000 for fiscal year 2022, to remain
‘‘(ii) in the case of an alternative fuel vehi- fee due under this section shall be included
with a taxpayer’s return under chapter 1 for available through September 30, 2026; and
cle in a category of vehicles which are ordi- (2) to carry out a grant program to install
narily powered by diesel fuel, the rate of tax the taxable year.’’.
(2) CLERICAL AMENDMENT.—The table of ethanol blender pump infrastructure
under section 4081(a)(2)(A)(iii) in effect for $1,500,000,000 for fiscal year 2022, to remain
the first day of the calendar year. chapters for subtitle D of the Internal Rev-
enue Code of 1986 is amended by adding at available through September 30, 2026.
‘‘(2) CATEGORIES OF VEHICLES.—
‘‘(A) IN GENERAL.—For purposes of this sub- the end the following new item:
SA 2292. Ms. ERNST submitted an
section, the Secretary, in consultation with ‘‘CHAPTER 50A—ALTERNATIVE FUEL VEHICLE
HIGHWAY USER FEE’’.
amendment intended to be proposed to
the Secretary of Transportation, shall—
amendment SA 2137 proposed by Mr.
‘‘(i) establish categories of similar motor (b) TRANSFERS OF FEES TO HIGHWAY TRUST
vehicles for purposes of administering this FUND.—Section 9503(b)(1) of the Internal Rev- SCHUMER (for Ms. SINEMA (for herself,
section, and enue Code of 1986 is amended— Mr. PORTMAN, Mr. MANCHIN, Mr. CAS-
‘‘(ii) assign all motor vehicles that are (1) by inserting ‘‘and fees’’ after ‘‘the SIDY, Mrs. SHAHEEN, Ms. COLLINS, Mr.
commonly sold in the United States to one taxes’’, and TESTER, Ms. MURKOWSKI, Mr. WARNER,
of the categories established under clause (i). (2) by striking ‘‘and’’ at the end of subpara- and Mr. ROMNEY)) to the bill H.R. 3684,
‘‘(B) CRITERIA.—In establishing the cat- graph (D), by striking the period at the end to authorize funds for Federal-aid high-
egories under subparagraph (A)(i) and assign- of subparagraph (E) and inserting ‘‘, and’’, ways, highway safety programs, and
ing motor vehicles to such categories under and by inserting after subparagraph (E) the
transit programs, and for other pur-
subparagraph (A)(ii), the Secretary shall following new subparagraph:
consider— ‘‘(F) section 5000D (relating to alternative poses; which was ordered to lie on the
SSpencer on DSK126QN23PROD with SENATE
‘‘(i) gross vehicle weight rating, fuel vehicle highway user fee).’’. table; as follows:
‘‘(ii) the number of wheels of the vehicle, (c) EFFECTIVE DATE.—The amendments At the appropriate place in title XII of di-
‘‘(iii) the common use of the vehicle, made by this section shall apply to taxable vision D, insert the following:
‘‘(iv) whether comparable vehicles are ordi- years beginning after the date of the enact- SEC. 412ll. PROHIBITION ON FEES OR PEN-
narily powered by gasoline or diesel fuel, and ment of this section. ALTIES ON ENERGY FACILITIES.
‘‘(v) such other factors as the Secretary, in No Federal agency may impose any new fee
consultation with the Secretary of Transpor- SA 2290. Mr. JOHNSON submitted an or penalty on energy facilities if the imposi-
tation, deems relevant. amendment intended to be proposed to tion of the fee or penalty would result in
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