[Congressional Bills 117th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4016 Introduced in House (IH)]
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117th CONGRESS
1st Session
H. R. 4016
To amend the Internal Revenue Code of 1986 to impose a tax on the use
of certain electric highway vehicles to fund the Highway Trust Fund.
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IN THE HOUSE OF REPRESENTATIVES
June 17, 2021
Mr. Smucker introduced the following bill; which was referred to the
Committee on Ways and Means
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A BILL
To amend the Internal Revenue Code of 1986 to impose a tax on the use
of certain electric highway vehicles to fund the Highway Trust Fund.
Be it enacted by the Senate and House of Representatives of the
United States of America in Congress assembled,
SECTION 1. SHORT TITLE.
This Act may be cited as the ``Using Sustainable Energy Resources
to Fund Equitable e-Transportation Act'' or as the ``USER FEE Act''.
SEC. 2. TAX ON USE OF CERTAIN ELECTRIC HIGHWAY VEHICLES TO FUND THE
HIGHWAY TRUST FUND.
(a) Imposition of Tax.--Chapter 1 of the Internal Revenue Code of
1986 is amended by inserting after subchapter V the following new
subchapter:
``Subchapter W--Use of Certain Electric Highway Vehicles
``SEC. 1400W-1. USE OF CERTAIN ELECTRIC HIGHWAY VEHICLES.
``(a) In General.--In the case of any person who uses any specified
electric highway vehicle during the taxable year, the tax imposed by
this chapter shall be increased with respect to each such vehicle by
the product of--
``(1) the applicable rate of tax, multiplied by
``(2) the applicable mileage.
``(b) Applicable Rate of Tax.--For purposes of this section, the
term `applicable rate of tax' means--
``(1) in the case of any plug-in hybrid vehicle, 1 cent,
and
``(2) in the date of any other specified electric highway
vehicle, 2 cents.
``(c) Applicable Mileage.--For purposes of this section--
``(1) In general.--Except as provided in paragraph (2), the
term `applicable mileage' means, with respect to any taxable
year beginning in any calendar year, the average number of
miles driven by highway vehicles in the United States during
the second preceding calendar year, as estimated by the
Secretary after consultation with the Secretary of
Transportation.
``(2) Election to use actual mileage.--In the case of a
taxpayer which elects the application of this paragraph with
respect to any vehicle for any taxable year, the applicable
mileage with respect to such vehicle shall be the number of
miles driven by such vehicle during such taxable year if the
taxpayer provides or maintains such documentation as the
Secretary may require.
``(d) Electric Vehicle Definitions.--For purposes of this section--
``(1) Specified electric highway vehicle.--The term
`specified electric highway vehicle' means any highway motor
vehicle (as defined in section 4482(a)) which is propelled to a
significant extent by an electric motor which draws electricity
from a battery which--
``(A) has a capacity of not less than 4 kilowatt
hours, and
``(B) is capable of being recharged from an
external source of electricity.
``(2) Plug-in hybrid vehicle.--The term `plug-in hybrid
vehicle' means any specified electric highway vehicle which
includes an internal combustion engine which is capable of
recharging the battery described in paragraph (1).
``(e) Rules Related to Use.--
``(1) Ownership treated as use.--Except as otherwise
provided by the Secretary, the registered owner of any
specified electric highway vehicle shall be treated for
purposes of this section as the user of such vehicle.
``(2) Proration.--In the case of any person who
demonstrates to the Secretary in such manner as the Secretary
may provide that such person was not the registered owner of
such vehicle for any portion of the taxable year, the tax
determined under subsection (a) shall bear the same ratio to
such tax (determined without regard to this paragraph) as--
``(A) the portion of such taxable year for which
such person was the registered owner of such vehicle,
bears to
``(B) the entire taxable year.
``(f) Inflation Adjustment.--
``(1) In general.--In the case of any taxable year
beginning after December 31, 2022, the 1 cent amount in
subsection (b)(1) and the 2 cents amount in subsection (b)(2)
shall each be increased by an amount equal to--
``(A) such dollar amount, multiplied by
``(B) the cost-of-living adjustment determined
under section 1(f)(3) for the calendar year in which
the taxable year begins, determined by substituting
`2021' for `2016' in subparagraph (A)(ii) thereof.
``(2) Rounding.--Any increase determined under paragraph
(1) shall be rounded to the nearest multiple of 0.1 cents.
``(g) Authority To Enter Into Information and Revenue Sharing
Agreements.--The Secretary may enter into an agreement with any State
under which--
``(1) such State provides the Secretary such information as
is identified in such agreement as information which the
Secretary has determined would aid in the administration and
enforcement of this section, and
``(2) the Secretary agrees to make payments to such State
of a portion of the revenue collected under this section.''.
(b) Certain Income Tax Credits Not Allowed To Offset Tax.--Section
26(b)(2) of such Code is amended by striking ``and'' at the end of
subparagraph (X), by striking the period at the end of subparagraph
(Y), and by adding at the end the following new subparagraph:
``(Z) section 1400W-1 (relating to use of certain
electric highway vehicles).''.
(c) Transfers to Highway Trust Fund.--Section 9503(b)(1) of such
Code is amended by striking ``and'' at the end of subparagraph (D), by
striking the period at the end of subparagraph (E) and inserting ``,
and'', and by inserting after subparagraph (E) the following new
subparagraph:
``(F) section 1400W-1 (relating to use of certain
electric highway vehicles), determined after
application of subsection (f)(2) thereof.''.
(d) Effective Date.--The amendments made by this section shall
apply to taxable years beginning after December 31, 2021.
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