To amend the Internal Revenue Code of 1986 to provide for the issuance of exempt facility bonds for zero-emission vehicle infrastructure.

“(n) Zero-Emission vehicle infrastructure

“(1) In general—For purposes of subsection (a)(16), the term zero-emission vehicle infrastructure means any property (not including a building and its structural components) if such property is—

“(A) made available for use by members of the general public, and

“(B) used to charge or fuel zero-emissions vehicles, but only if the property is located at the point where the vehicles are charged or fueled.

“(2) Inclusion of utility service connections—The term zero-emission vehicle infrastructure shall include any utility service connections, utility panel upgrades, or contributions in aid of construction (as described in section 118) which are required for the charging or fueling of zero-emissions vehicles.

“(3) Zero-emissions vehicle

“(A) In general—The term zero-emissions vehicle means—

“(i) a zero-emission vehicle as defined in section 88.102–94 of title 40, Code of Federal Regulations (as in effect on the date of enactment of this subsection), or

“(ii) a vehicle that, under any possible operational modes and conditions, produces zero exhaust emissions of—

“(I) any criteria pollutant for which there are national ambient air quality standards under section 109 of the Clean Air Act (42 U.S.C. 7409) or precursor pollutant, or

“(II) any greenhouse gas.

“(B) Greenhouse gas—For purposes of this paragraph, the term greenhouse gas means any of the following:

“(i) Carbon dioxide.

“(ii) Methane.

“(iii) Nitrous oxide.

“(iv) Hydrofluorocarbons.

“(v) Perfluorocarbons.

“(vi) Sulfur hexafluoride.

“(4) Zero-emissions vehicle infrastructure located within other facilities or projects—For purposes of subsection (a), any zero-emission vehicle infrastructure located within—

“(A) a facility or project described in subsection (a), or

“(B) an area adjacent to a facility or project described in subsection (a) that primarily serves vehicles traveling to or from such facility or project,”