Green Bus Tax Credit Act of 2021

3/8/2023, 8:12 PM

Green Bus Tax Credit Act of 2021

This bill allows a manufacturer a zero-emission bus tax credit through 2026.

The credit is equal to 10% of the sales price of a zero-emission bus. The credit only applies to the first $1 million of a vehicle's sales price and to buses used primarily in the United States and its possessions.

The bill defines zero-emission bus as a motor vehicle that has a gross vehicle weight rating of not less than 14,000 pounds, is not powered or charged by an internal combustion engine, is propelled solely by an electric motor that draws electricity from a battery or fuel cell, is designed to carry 15 or more passengers, and satisfies Buy America requirements.

Congress
117

Number
S - 494

Introduced on
2021-03-01

# Amendments
0

Sponsors
+5

Variations and Revisions

3/1/2021

Status of Legislation

Bill Introduced
Introduced to House
House to Vote
Introduced to Senate
Senate to Vote

Purpose and Summary

Green Bus Tax Credit Act of 2021

This bill allows a manufacturer a zero-emission bus tax credit through 2026.

The credit is equal to 10% of the sales price of a zero-emission bus. The credit only applies to the first $1 million of a vehicle's sales price and to buses used primarily in the United States and its possessions.

The bill defines zero-emission bus as a motor vehicle that has a gross vehicle weight rating of not less than 14,000 pounds, is not powered or charged by an internal combustion engine, is propelled solely by an electric motor that draws electricity from a battery or fuel cell, is designed to carry 15 or more passengers, and satisfies Buy America requirements.

Alternative Names
Official Title as IntroducedA bill to amend the Internal Revenue Code of 1986 to provide for a credit for zero-emission buses.

Policy Areas
Taxation

Potential Impact
Alternative and renewable resources
Energy efficiency and conservation
Hybrid, electric, and advanced technology vehicles
Income tax credits
Motor carriers
Public transit

Comments

Recent Activity

Latest Summary3/31/2021

Green Bus Tax Credit Act of 2021

This bill allows a manufacturer a zero-emission bus tax credit through 2026.

The credit is equal to 10% of the sales price of a zero-emission bus. The credit only applies to the first $1 milli...


Latest Action3/1/2021
Read twice and referred to the Committee on Finance.