The Congressional Record is a unique source of public documentation. It started in 1873, documenting nearly all the major and minor policies being discussed and debated.
“Text of Senate Amendment 94” mentioning the Environmental Protection Agency was published in the in the Senate section section on pages S1850-S1851 on May 31.
More than half of the Agency's employees are engineers, scientists and protection specialists. The Climate Reality Project, a global climate activist organization, accused Agency leadership in the last five years of undermining its main mission.
The publication is reproduced in full below:
SA 94. Mr. VANCE submitted an amendment intended to be proposed by him to the bill H.R. 3746, to provide for a responsible increase to the debt ceiling; which was ordered to lie on the table; as follows:
At the appropriate place, insert the following:
TITLE ___--INCOME TAX PROVISIONS
SEC. _01. AMENDMENT OF 1986 CODE.
Except as otherwise expressly provided, whenever in this title an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986.
Subtitle A--Repeal of Electric Vehicle Incentives
SEC. _11. CLEAN VEHICLE CREDIT.
(a) Per Vehicle Dollar Limitation.--Section 30D(b) is amended by striking paragraphs (2) and (3) and inserting the following:
``(2) Base amount.--The amount determined under this paragraph is $2,500.
``(3) Battery capacity.--In the case of a vehicle which draws propulsion energy from a battery with not less than 5 kilowatt hours of capacity, the amount determined under this paragraph is $417, plus $417 for each kilowatt hour of capacity in excess of 5 kilowatt hours. The amount determined under this paragraph shall not exceed $5,000.''.
(b) Final Assembly.--Section 30D(d) is amended--
(1) in paragraph (1)--
(A) in subparagraph (E), by adding ``and'' at the end,
(B) in subparagraph (F)(ii), by striking the comma at the end and inserting a period, and
(C) by striking subparagraph (G), and
(2) by striking paragraph (5).
(c) Definition.--
(1) In general.--Section 30D(d), as amended by subsection
(b), is amended--
(A) in the heading, by striking ``Clean'' and inserting
``Qualified Plug-In Electric Drive Motor'',
(B) in paragraph (1)--
(i) in the matter preceding subparagraph (A), by striking
``clean'' and inserting ``qualified plug-in electric drive motor'',
(ii) in subparagraph (C), by striking ``qualified'' before
``manufacturer'',
(iii) in subparagraph (F)(i), by striking ``7'' and inserting ``4'', and
(iv) by striking subparagraph (H),
(C) in paragraph (3)--
(i) in the heading, by striking ``qualified manufacturer'' and inserting ``Manufacturer'', and
(ii) by striking ``The term `qualified manufacturer' means'' and all that follows through the period and inserting
``The term `manufacturer' has the meaning given such term in regulations prescribed by the Administrator of the Environmental Protection Agency for purposes of the administration of title II of the Clean Air Act (42 U.S.C. 7521 et seq.).'', and
(D) by striking paragraph (6).
(2) Conforming amendments.--Section 30D is amended--
(A) in subsection (a), by striking ``new clean vehicle'' and inserting ``new qualified plug-in electric drive motor vehicle'', and
(B) in subsection (b)(1), by striking ``new clean vehicle'' and inserting ``new qualified plug-in electric drive motor vehicle''.
(d) Critical Mineral Requirements Removed.--Section 30D is amended by striking subsection (e).
(e) Limitation on Number of Vehicles Eligible for Credit Restored.--
(1) In general.--Section 30D is amended by inserting after subsection (d) the following:
``(e) Limitation on Number of New Qualified Plug-In Electric Drive Motor Vehicles Eligible for Credit.--
``(1) In general.--In the case of a new qualified plug-in electric drive motor vehicle sold during the phaseout period, only the applicable percentage of the credit otherwise allowable under subsection (a) shall be allowed.
``(2) Phaseout period.--For purposes of this subsection, the phaseout period is the period beginning with the second calendar quarter following the calendar quarter which includes the first date on which the number of new qualified plug-in electric drive motor vehicles manufactured by the manufacturer of the vehicle referred to in paragraph (1) sold for use in the United States after December 31, 2009, is at least 200,000.
``(3) Applicable percentage.--For purposes of paragraph
(1), the applicable percentage is--
``(A) 50 percent for the first 2 calendar quarters of the phaseout period,
``(B) 25 percent for the 3rd and 4th calendar quarters of the phaseout period, and (C)
``(C) 0 percent for each calendar quarter thereafter.
``(4) Controlled groups.--Rules similar to the rules of section 30B(f)(4) shall apply for purposes of this subsection.''.
(2) Excluded entities.--Section 30D(d), as amended by Public Law 117-169, is amended by striking paragraph (7).
(f) Special Rules Repealed.--Section 30D(f) is amended by striking paragraphs (8), (9), (10), and (11).
(g) Transfer of Credit Repealed.--
(1) In general.--Section 30D is amended by striking subsection (g).
(2) Restoration of text relating to plug-in electric vehicles.--Section 30D is amended by inserting after subsection (f) the following:
``(g) Credit Allowed for 2- and 3-wheeled Plug-In Electric Vehicles.--
``(1) In general.--In the case of a qualified 2- or 3- wheeled plug-in electric vehicle--
``(A) there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the applicable amount with respect to each such qualified 2- or 3-wheeled plug-in electric vehicle placed in service by the taxpayer during the taxable year, and
``(B) the amount of the credit allowed under subparagraph
(A) shall be treated as a credit allowed under subsection
(a).
``(2) Applicable amount.--For purposes of paragraph (1), the applicable amount is an amount equal to the lesser of--
``(A) 10 percent of the cost of the qualified 2- or 3- wheeled plug-in electric vehicle, or
``(B) $2,500.
``(3) Qualified 2- or 3-wheeled plug-in electric vehicle.-- The term `qualified 2- or 3-wheeled plug-in electric vehicle' means any vehicle which--
``(A) has 2 or 3 wheels,
``(B) meets the requirements of subparagraphs (A), (B),
(C), (E), and (F) of subsection (d)(1) (determined by substituting `2.5 kilowatt hours' for `4 kilowatt hours' in subparagraph (F)(i)),
``(C) is manufactured primarily for use on public streets, roads, and highways,
``(D) is capable of achieving a speed of 45 miles per hour or greater, and
``(E) is acquired--
``(i) after December 31, 2011, and before January 1, 2014, or
``(ii) in the case of a vehicle that has 2 wheels, after December 31, 2014, and before January 1, 2022.''.
(3) Conforming amendments reversed.--Section 30D(f), as amended by Public Law 117-169, is amended--
(A) by inserting after paragraph (2) the following:
``(3) Property used by tax-exempt entity.--In the case of a vehicle the use of which is described in paragraph (3) or (4) of section 50(b) and which is not subject to a lease, the person who sold such vehicle to the person or entity using such vehicle shall be treated as the taxpayer that placed such vehicle in service, but only if 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)). For purposes of subsection (c), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation.'', and
(B) in paragraph (8), by striking ``, including any vehicle with respect to which the taxpayer elects the application of subsection (g)''.
(h) Termination Repealed.--Section 30D is amended by striking subsection (h).
(i) Additional Conforming Amendments.--
(1) The heading of section 30D is amended by striking
``clean vehicle credit'' and inserting ``new qualified plug- in electric drive motor vehicles''.
(2) Section 30B is amended--
(A) in subsection (h)(8) by inserting ``, except that no benefit shall be recaptured if such property ceases to be eligible for such credit by reason of conversion to a qualified plug-in electric drive motor vehicle'', before the period at the end, and
(B) by inserting after subsection (h) the following subsection:
``(i) Plug-In Conversion Credit.--
``(1) In general.--For purposes of subsection (a), the plug-in conversion credit determined under this subsection with respect to any motor vehicle which is converted to a qualified plug-in electric drive motor vehicle is 10 percent of so much of the cost of the converting such vehicle as does not exceed $40,000.
``(2) Qualified plug-in electric drive motor vehicle.--For purposes of this subsection, the term `qualified plug-in electric drive motor vehicle' means any new qualified plug-in electric drive motor vehicle (as defined in section 30D, determined without regard to whether such vehicle is made by a manufacturer or whether the original use of such vehicle commences with the taxpayer).
``(3) Credit allowed in addition to other credits.--The credit allowed under this subsection shall be allowed with respect to a motor vehicle notwithstanding whether a credit has been allowed with respect to such motor vehicle under this section (other than this subsection) in any preceding taxable year.
``(4) Termination.--This subsection shall not apply to conversions made after December 31, 2011.''.
(3) Section 38(b)(30) is amended by striking ``clean'' and inserting ``qualified plug-in electric drive motor''.
(4) Section 6213(g)(2) is amended by striking subparagraph
(T).
(5) Section 6501(m) is amended by striking ``30D(f)(6)'' and inserting ``30D(e)(4)''.
(6) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 30D and inserting after the item relating to section 30C the following item:
``Sec. 30D. New qualified plug-in electric drive motor vehicles.''.
(j) Gross up Repealed.--Section 13401 of Public Law 117-169 is amended by striking subsection (j).
(k) Transition Rule Repealed.--Section 13401 of Public Law 117-169 is amended by striking subsection (l).
(l) Effective Dates.--
(1) In general.--Except as provided in paragraphs (2), (3),
(4), and (5), the amendments made by this section shall apply to vehicles placed in service after December 31, 2022.
(2) Final assembly.--The amendments made by subsection (b) shall apply to vehicles sold after August 16, 2022.
(3) Manufacturer limitation.--The amendment made by subsections (d) and (e) shall apply to vehicles sold after December 31, 2022.
(4) Transfer of credit.--The amendments made by subsection
(g) shall apply to vehicles placed in service after December 31, 2023.
(5) Transition rule.--The amendment made by subsection (k) shall take effect as if included in Public Law 117-169.
SEC. _12. REPEAL OF CREDIT FOR PREVIOUSLY-OWNED CLEAN
VEHICLES.
(a) In General.--Subpart A of part IV of subchapter A of chapter 1 is amended by striking section 25E (and by striking the item relating to such section in the table of sections for such subpart).
(b) Conforming Amendment.--Section 6213(g)(2) is amended by striking subparagraph (U).
(c) Effective Date.--The amendments made by this section shall apply to vehicles acquired after December 31, 2022.
SEC. _13. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL CLEAN
VEHICLES.
(a) In General.--Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45W (and by striking the item relating to such section in the table of sections for such subpart).
(b) Conforming Amendments.--
(1) Section 38(b) is amended by striking paragraph (37).
(2) Section 6213(g)(2) is amended by striking subparagraph
(V).
(c) Effective Date.--The amendments made by this section shall apply to vehicles acquired after December 31, 2022.
SEC. _14. ALTERNATIVE FUEL REFUELING PROPERTY CREDIT.
(a) In General.--Section 30C(i) is amended by striking
``December 31, 2032'' and inserting ``December 31, 2021''.
(b) Property of a Character Subject to Depreciation.--
(1) In general.--Section 30C(a) is amended by striking ``(6 percent in the case of property of a character subject to depreciation)''.
(2) Modification of credit limitation.--Subsection (b) of section 30C is amended--
(A) in the matter preceding paragraph (1)--
(i) by striking ``with respect to any single item of'' and inserting ``with respect to all'', and
(ii) by inserting ``at a location'' before ``shall not exceed'', and
(B) in paragraph (1), by striking ``$100,000 in the case of any such item of property'' and inserting ``$30,000 in the case of a property''.
(3) Bidirectional charging equipment not included; eligible census tract requirement removed.--Section 30C(c) is amended to read as follows:
``(c) Qualified Alternative Fuel Vehicle Refueling Property.--For purposes of this section, the term `qualified alternative fuel vehicle refueling property' has the same meaning as the term `qualified clean-fuel vehicle refueling property' would have under section 179A if--
``(1) paragraph (1) of section 179A(d) did not apply to property installed on property which is used as the principal residence (within the meaning of section 121) of the taxpayer, and
``(2) only the following were treated as clean-burning fuels for purposes of section 179A(d):
``(A) Any fuel at least 85 percent of the volume of which consists of one or more of the following: ethanol, natural gas, compressed natural gas, liquified natural gas, liquefied petroleum gas, or hydrogen.
``(B) Any mixture--
``(i) which consists of two or more of the following: biodiesel (as defined in section 40A(d)(1)), diesel fuel (as defined in section 4083(a)(3)), or kerosene, and
``(ii) at least 20 percent of the volume of which consists of biodiesel (as so defined) determined without regard to any kerosene in such mixture.
``(C) Electricity.''.
(c) Certain Electric Charging Stations Not Included as Qualified Alternative Fuel Vehicle Refueling Property; Wage and Apprenticeship Requirements Removed.--Section 30C is amended by striking subsections (f) and (g) and redesignating subsections (h) and (i) as subsections (f) and (g), respectively.
(d) Effective Date.--The amendments made by this section shall apply to property placed in service after December 31, 2021.
Subtitle B--Elimination of Marriage Penalty
SEC. _21. EARNED INCOME TAX CREDIT.
(a) In General.--Section 32(b)(2)(B) is amended by striking
``increased by $5,000'' and inserting ``equal to 200 percent of the amount otherwise applicable under such subparagraph''.
(b) Effective Date.--The amendments made by this section shall apply to taxable years beginning after December 31, 2022.
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