[Congressional Bills 118th Congress]
[From the U.S. Government Publishing Office]
[H.R. 4441 Introduced in House (IH)]
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118th CONGRESS
1st Session
H. R. 4441
To amend the Internal Revenue Code of 1986 to prohibit foreign
adversaries and certain entities related to such adversaries from
claiming certain tax credits relating to electric vehicles.
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IN THE HOUSE OF REPRESENTATIVES
June 30, 2023
Mr. Self 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 prohibit foreign
adversaries and certain entities related to such adversaries from
claiming certain tax credits relating to electric vehicles.
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 ``Foreign Automobile Industry
Restriction on Electric Vehicle Tax Credits Act of 2023'' or the
``FAIR-EV Tax Credits Act of 2023''.
SEC. 2. PROHIBITING FOREIGN ADVERSARIES AND CERTAIN ENTITIES RELATED TO
SUCH ADVERSARIES FROM CLAIMING CERTAIN TAX CREDITS
RELATING TO ELECTRIC VEHICLES.
(a) In General.--Section 30D(d)(3) of the Internal Revenue Code of
1986 is amended to read as follows:
``(3) Qualified manufacturer.--The term `qualified
manufacturer' means any manufacturer (within the meaning of the
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.)) which--
``(A) enters into a written agreement with the
Secretary under which such manufacturer agrees to make
periodic written reports to the Secretary (at such
times and in such manner as the Secretary may provide)
providing vehicle identification numbers and such other
information related to each vehicle manufactured by
such manufacturer as the Secretary may require, and
``(B) is not--
``(i) an entity majority-owned by or
organized under the laws of a foreign adversary
(as defined in part 7.4 of title 15, Code of
Federal Regulations or any successor
regulation), or
``(ii) a related person (as defined in
section 1031(f)(3)) of an entity described in
clause (i).''.
(b) Effective Date.--The amendment made by this section shall apply
to vehicles placed in services after the date of the enactment of this
section.
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