To amend the Internal Revenue Code of 1986 to include electric charging of certain vehicles as a qualified transportation fringe benefit excluded from gross income.

“(E) Charging of a qualified electric vehicle provided on or near the business premises of the employer.”

“(G) Qualified electric vehicle—For purposes of paragraph (1)(E)—

“(i) In general—The term qualified electric vehicle means any motor vehicle which—

“(I) is treated as a motor vehicle for purposes of title II of the Clean Air Act,

“(II) has a gross vehicle weight rating of less than 14,000 pounds, and

“(III) is propelled to a significant extent by an electric motor which draws electricity from a battery which has a capacity of not less than 4 kilowatt hours and is capable of being recharged from an external source of electricity.

“(ii) 2- or 3-wheeled vehicles—Such term includes any vehicle which—

“(I) has 2 or 3 wheels,

“(II) meets the requirements of subclauses (I), (II), and (III) of clause (i) (determined by substituting “2.5 kilowatt hours” for “4 kilowatt hours” in clause (i)(III)),

“(III) is manufactured primarily for use on public streets, roads, and highways, and

“(IV) is capable of achieving a speed of 45 miles per hour or greater.

“(iii) Other terms—Any term used in this subparagraph which is also used in section 30D shall have the meaning given such term in section 30D.”