Section 1 Short title
This Act may be cited as the “No Subsidies for Government Purchases of Electric Vehicles Act”.
No Subsidies for Government Purchases of Electric Vehicles Act
A BILL
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.
Sec. 2 Seller of electric vehicle prohibited from being treated as taxpayer placing such vehicle in service if vehicle sold to Federal Government
In general— Section 30D(f)(3) of the Internal Revenue Code of 1986 is amended by striking “but only if” and all that follows and inserting the following:
“(A) such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)),
“(B) such person or entity is not the Federal Government or an agency or representative thereof, and
“(C) such person or entity is not a State government or a locality, agency, or representative thereof.”
Effective date— The amendment made by this section shall apply to taxable years beginning after the date of the enactment of this section.