PlainBillCongress, translated.Legislation. Context. Public interest.Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Congressional Research Service
Version 00 · Introduced in House · Feb 13, 2025
Vehicle Energy Performance Act of 2025
This bill creates a refundable tax credit for the purchase of a new (2027 model year or later) qualified high energy performance motor vehicle. The bill also modifies the calculation of the excise tax on the sale by a manufacturer or importer of a fuel-inefficient vehicle (known as the gas guzzler tax).
The amount of the tax credit for a new qualified high energy performance motor vehicle is based on a vehicle’s energy performance in the current and prior model year in comparison with the median and best vehicle energy performance overall in the prior model year, up to a maximum of $5,000.
Showing the opening paragraphs of the official summary.
To qualify for the tax credit, the vehicle must be a passenger automobile or light truck with a greater than median energy performance (based on miles per gallon-gas equivalent) as compared to the same passenger automobile or light truck for the prior model year. (Conditions apply.)
The bill requires the Department of the Treasury to publish the median and best vehicle energy performance for the model year based on information reported by vehicle manufacturers.
Finally, the bill modifies the gas guzzler excise tax so that the amount is based on a vehicle’s energy performance in the current and prior model year in comparison with the median and best vehicle energy performance overall in the prior model year. (Currently, the gas guzzler tax is imposed on vehicles that do not meet a fuel efficiency standard of at least 22.5 miles per gallon.)
People & committees
Rep. Casten, Sean [D-IL-6] · D–IL
Legislative record
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Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
Introduced in House
Introduced in House
Primary sources
Text links open the official source. We also preserved the text version used in the PlainBill explanation below.
No related bills are listed in this snapshot. This does not establish whether the proposal has appeared in earlier Congresses.
Source last updated: May 4, 2026. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-13 text. This explanation has not received human editorial review. This overview describes the proposal’s major provisions; it does not establish what its real-world effects would be.
The proposed Vehicle Energy Performance Act of 2025 would offer tax credits for qualifying new cars and light trucks with above-median fuel economy, starting with model year 2027. Credits would start with a $5,000 maximum, adjusted later for inflation. It would tax manufacturers’ sales of below-median vehicles starting with model year 2029, with commercial and emergency-use exceptions. It would also change fuel-economy calculations and consumer information for vehicles that use two fuels. These are proposed changes, not evidence of enacted law.
This Act may be cited as the Vehicle Energy Performance Act of 2025.
the amount (not greater than $5,000)
which achieves vehicle energy performance that is greater than the median vehicle energy performance for the model year immediately preceding the model year of such vehicle
which is made by a manufacturer beginning with model year 2027.
In the case of any model year beginning in a calendar year after 2027, each dollar amount in subsection (a)(2) shall be increased
There is hereby imposed on the sale by the manufacturer of each low energy performance vehicle a tax
(B) which achieves vehicle energy performance that is lower than the median vehicle energy performance, and (C) which is made by a manufacturer beginning with model year 2029.
The term low energy performance vehicle does not include any vehicle— (A) which— (i) has a gross vehicle weight rating of more than 8,500 pounds, and (ii) is determined by the Secretary to be a vehicle which is designed for commercial use, or (B) sold for use and used— (i) as an ambulance or combination ambulance-hearse, (ii) by the United States or by a State or local government for police or other law enforcement purposes, or (iii) for other emergency uses prescribed by the Secretary by regulations.
the Administrator shall, using real-world data if possible, review and update the formula for determining under paragraph (1) percentage utilization on gasoline or diesel fuel and percentage utilization on electricity.
indicate the multi-day average fuel economy of the automobile when operated on a combination of alternative fuel and gasoline or diesel fuel
Section 1 names the bill and provides that its tax-code amendments refer to the Internal Revenue Code of 1986 unless it expressly says otherwise.
This Act may be cited as the Vehicle Energy Performance Act of 2025.
Except as otherwise expressly provided, whenever in this Act 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.
The proposed credit would apply in the tax year when the taxpayer puts a qualifying new vehicle into service. Before inflation adjustments, it would equal $5,000 multiplied by the vehicle’s improvement over the previous model year’s median fuel economy, divided by the gap between that previous year’s best and median ratings. The credit would be capped at $5,000.
There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the amount determined under paragraph (2) with respect to any new qualified high energy performance motor vehicle placed in service by the taxpayer during the taxable year.
the amount (not greater than $5,000) that bears the same ratio to $5,000 as— (A) the excess of— (i) the vehicle energy performance of such vehicle, over (ii) the median vehicle energy performance for the model year immediately preceding the model year of such vehicle, bears to (B) the excess of— (i) the best vehicle energy performance for the model year immediately preceding the model year of such vehicle, over (ii) the median vehicle energy performance for the model year immediately preceding the model year of such vehicle.
Qualifying vehicles would be passenger cars or light trucks beginning with model year 2027, with fuel economy above the previous model year’s median. They would also have to satisfy the specified federal vehicle classifications and standards. The taxpayer must be the first user and acquire the vehicle for use or leasing, not resale.
the term new qualified high energy performance motor vehicle means a passenger automobile or light truck— (1) which is treated as a motor vehicle for purposes of title II of the Clean Air Act, (2) which achieves vehicle energy performance that is greater than the median vehicle energy performance for the model year immediately preceding the model year of such vehicle, (3) for which standards are prescribed pursuant to section 32902 of title 49, United States Code, (4) the original use of which commences with the taxpayer, (5) which is acquired for use or lease by the taxpayer and not for resale, and (6) which is made by a manufacturer beginning with model year 2027.
For the credit, vehicle performance would mean combined fuel economy expressed in miles per gallon of gasoline equivalent, a common unit for comparing fuel use. The median benchmark would be the middle combined rating for all new vehicles of that model year sold in the United States; the best benchmark would be the highest rating of any model sold there.
The term vehicle energy performance means, with respect to any vehicle, the combined fuel-economy rating determined for the model and model year of such vehicle.
The term median vehicle energy performance means, with respect to any model year, the median combined fuel-economy rating for all new motor vehicles of such model year sold in the United States.
The term best vehicle energy performance means, with respect to any model year, the highest combined fuel-economy rating of any model of motor vehicle of such model year sold the United States.
The term combined fuel-economy rating means the combined fuel-economy rating determined in accordance with section 32908 of title 49, United States Code, and expressed in miles per gallon of gasoline equivalent.
The portion of the credit for property eligible for depreciation—tax deductions reflecting a business asset’s cost over time—would become part of the general business credit. The remaining personal credit would be refundable, meaning it could produce a payment beyond income tax owed.
So much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection) that is attributable to property of a character subject to an allowance for depreciation shall be treated as a credit listed in section 38(b) for such taxable year (and not allowed under subsection (a)).
(2) Refundable personal credit (A) In general For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart C for such taxable year (and not allowed under subsection (a)).
A buyer could transfer the refundable credit to the business that sold the qualifying vehicle. The seller would have to display the credit amount on a window sticker and warn that the buyer cannot receive a section 30D credit for that vehicle unless the buyer opts out of the proposed credit.
A taxpayer may, in connection with the purchase of a new qualified high energy performance motor vehicle, transfer any refundable credit described in subparagraph (A) to any person who is in the trade or business of selling new qualified high energy performance motor vehicles and who sold such vehicle to the taxpayer, but only if such person clearly discloses to such taxpayer, through the use of a window sticker attached to the new qualified high energy performance vehicle— (I) the amount of the refundable credit described in subparagraph (A) with respect to such vehicle, and (II) a notification that the taxpayer will not be eligible for any credit under section 30D with respect to such vehicle unless the taxpayer elects not to have this section apply with respect to such vehicle.
To claim a transferred credit, the seller would have to certify that it reduced the buyer’s price by the entire credit amount. Revoking a transfer would require the Treasury Secretary’s consent. Treasury could issue rules to prevent duplicate claims and further transfers.
A transferee of a refundable credit described in subparagraph (A) may not claim such credit unless such claim is accompanied by a certification to the Secretary that the transferee reduced the price the taxpayer paid for the new qualified high energy performance motor vehicle by the entire amount of such refundable credit.
Any transfer under clause (i) may be revoked only with the consent of the Secretary.
The Secretary may prescribe such regulations as necessary to ensure that any refundable credit described in clause (i) is claimed once and not retransferred by a transferee.
The credit would reduce the vehicle’s tax basis—the value used in calculating certain tax deductions or gains—by the credit allowed.
the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed (determined without regard to subsection (c)).
For a nonleased vehicle used by an entity covered by section 50(b)(3) or (4), the seller could be treated as the taxpayer placing it into service if the seller disclosed the credit amount in writing. The vehicle would receive business-credit treatment. The referenced provisions identifying the covered users are not reproduced.
In the case of a vehicle whose use 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.
The proposed credit would exclude property covered by section 50(b)(1), under a heading concerning use outside the United States, and the portion of a vehicle’s cost taken into account under section 179. Those existing provisions are not reproduced, so the full scope of these exclusions is not established by the bundle.
(3) Property used outside United States, etc., not qualified No credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1) or with respect to the portion of the cost of any property taken into account under section 179.
Treasury would have to establish rules to recover credit benefits if a vehicle stopped qualifying. A taxpayer could opt out of the credit, and each vehicle could receive it only once, tracked by its vehicle identification number.
The Secretary shall, by regulations, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any property which ceases to be property eligible for such credit.
No credit shall be allowed under subsection (a) for any vehicle if the taxpayer elects to not have this section apply to such vehicle.
the credit described in subsection (a) shall only be allowed once with respect to such vehicle, as determined based upon the vehicle identification number of such vehicle.
A vehicle would have to comply with applicable federal air-quality requirements, or applicable state requirements adopted under a Clean Air Act waiver, and the specified federal vehicle-safety provisions to qualify for the credit.
A motor vehicle shall not be considered eligible for a credit under this section unless such vehicle is in compliance with— (A) the applicable provisions of the Clean Air Act for the applicable make and model year of the vehicle (or applicable air quality provisions of State law in the case of a State which has adopted such provisions under a waiver under section 209(b) of the Clean Air Act), and (B) the motor vehicle safety provisions of sections 30101 through 30169 of title 49, United States Code.
For model years beginning after calendar year 2027, the credit’s dollar amounts would increase using the referenced cost-of-living formula with 2026 substituted as its base year. Increases would be rounded to the nearest $100.
In the case of any model year beginning in a calendar year after 2027, each dollar amount in subsection (a)(2) shall 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 model year begins, determined by substituting 2026 for 2016 in subparagraph (A)(ii) thereof. Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $100.
Starting in 2026, manufacturers would report each covered model’s fuel economy and U.S. sales by November 1 each year. Sales counts would cover the year beginning the previous October 1. Treasury would publish that model year’s median and best ratings by December 1.
Not later than November 1 of each calendar year (beginning with calendar year 2026), each vehicle manufacturer shall submit to the Secretary a report that includes— (A) the vehicle energy performance for each model of that model year which was manufactured by such manufacturer and sold in the United States, and (B) with respect to each such model of such model year, the number of vehicles of such model and model year sold in the United States during the 1-year period beginning on October 1 of the preceding year.
Not later than December 1 of each calendar year (beginning with calendar year 2026), the Secretary shall publish the median vehicle energy performance and the best vehicle energy performance for that model year.
Treasury generally would have one year after enactment to issue necessary credit regulations. A separate provision would require Treasury to coordinate with the Transportation Department and Environmental Protection Agency on vehicle-eligibility rules, without stating that one-year deadline for those rules.
Except as provided in paragraph (2), the Secretary shall promulgate such regulations as necessary to carry out the provisions of this section not later than 1 year after the date of enactment.
The Secretary of the Treasury, in coordination with the Secretary of Transportation and the Administrator of the Environmental Protection Agency, shall prescribe such regulations as necessary to determine whether a motor vehicle meets the requirements to be eligible for a credit under this section.
The bill would add the vehicle credit to section 38(c)(4)(B), under an amendment labeled as allowing the credit against the alternative minimum tax, a separate tax calculation. It would also add the credit amount to the automobile information covered by section 32908(b). The full existing provisions are not reproduced.
(b) Credit allowed against alternative minimum tax Section 38(c)(4)(B) is amended by redesignating clauses (i) through (xii) as clauses (ii) through (xiii), respectively, and by inserting before clause (ii) (as so redesignated) the following new clause: (i) the credit determined under section 30E
(c) Display of credit Section 32908(b) of title 49, United States Code, is amended
(E) the amount of the vehicle energy performance credit allowable with respect to the sale of the automobile under section 30E of the Internal Revenue Code of 1986 (26 U.S.C. 30E).
Section 3 would replace tax-code section 4064 with a tax on manufacturers’ sales of low-performance vehicles. The amount would be $5,000 multiplied by the vehicle’s shortfall below the previous model year’s median rating, divided by the gap between that year’s best and median ratings. Unlike the credit formula, this formula states no dollar cap.
Section 4064 is amended to read as follows: 4064. Low vehicle energy performance fee
There is hereby imposed on the sale by the manufacturer of each low energy performance vehicle a tax equal to the product of $5,000, multiplied by the quotient of— (1) the excess of— (A) the median vehicle energy performance for the model year immediately preceding the model year of such vehicle, over (B) the vehicle energy performance of such vehicle, divided by (2) the excess of— (A) the best vehicle energy performance for the model year immediately preceding the model year of such vehicle, over (B) the median vehicle energy performance for the model year immediately preceding the model year of such vehicle.
The proposed fee would cover passenger cars and light trucks beginning with model year 2029 that are treated as motor vehicles under the Clean Air Act and have below-median fuel economy. The eligibility definition does not specify which model year’s median to use, although the fee calculation expressly uses the previous model year.
The term low energy performance vehicle means a passenger automobile or light truck— (A) which is treated as a motor vehicle for purposes of title II of the Clean Air Act, (B) which achieves vehicle energy performance that is lower than the median vehicle energy performance, and (C) which is made by a manufacturer beginning with model year 2029.
the median vehicle energy performance for the model year immediately preceding the model year of such vehicle
The fee would exempt vehicles rated above 8,500 pounds that Treasury determines are designed for commercial use. It would also exempt vehicles sold for and actually used as ambulances or combination ambulance-hearses, for government law enforcement, or for other emergency uses specified in Treasury regulations.
The term low energy performance vehicle does not include any vehicle— (A) which— (i) has a gross vehicle weight rating of more than 8,500 pounds, and (ii) is determined by the Secretary to be a vehicle which is designed for commercial use, or (B) sold for use and used— (i) as an ambulance or combination ambulance-hearse, (ii) by the United States or by a State or local government for police or other law enforcement purposes, or (iii) for other emergency uses prescribed by the Secretary by regulations.
The fee would use combined fuel-economy ratings in miles per gallon of gasoline equivalent, with the median based on all new vehicles of the model year sold in the United States and the best rating based on the highest-rated model sold there.
The term vehicle energy performance means, with respect to any vehicle, the combined fuel-economy rating determined for the model and model year of such vehicle.
The term median vehicle energy performance means, with respect to any model year, the median combined fuel-economy rating for all new motor vehicles of such model year sold in the United States.
The term best vehicle energy performance means, with respect to any model year, the highest combined fuel-economy rating of any model of motor vehicle of such model year sold the United States.
The term combined fuel-economy rating means the combined fuel-economy rating determined in accordance with section 32908 of title 49, United States Code, and expressed in miles per gallon of gasoline equivalent.
The fee section includes an inflation adjustment for model years beginning after 2029, using 2028 as the substituted base year and rounding increases to $100. However, it refers to dollar amounts in subsection (a)(2), which contains no dollar amount; the $5,000 multiplier appears in subsection (a)’s opening text. This leaves the adjustment’s operation uncertain as drafted.
In the case of any model year beginning in a calendar year after 2029, each dollar amount in subsection (a)(2) shall be increased
determined by substituting 2028 for 2016 in subparagraph (A)(ii) thereof. Any increase determined under the preceding sentence shall be rounded to the nearest multiple of $100.
a tax equal to the product of $5,000, multiplied by the quotient of
(2) the excess of— (A) the best vehicle energy performance for the model year immediately preceding the model year of such vehicle, over (B) the median vehicle energy performance for the model year immediately preceding the model year of such vehicle.
Related amendments would replace specified references to the “gas guzzler tax” with “low vehicle energy performance fee” and change “Gas” to “Fuel” in specified headings and tables.
The heading for part I of subchapter A of chapter 32 is amended by striking Gas and inserting Fuel.
The table of parts for subchapter A of chapter 32 is amended by striking Gas in the item relating to part I and inserting Fuel.
The table of sections for part I of subchapter A of chapter 32 is amended by striking Gas in the item relating to section 4064 and inserting Fuel.
The heading for subsection (d) of section 1016 is amended by striking gas guzzler tax and inserting low vehicle energy performance fee.
Section 4217(e) is amended by striking gas guzzler tax each place it appears and inserting low vehicle energy performance fee.
For electric dual-fuel vehicles, section 4 would replace language making an agency action optional at a manufacturer’s request with mandatory language, and replace a reference to model year 2015 with model year 2026. Because the existing paragraph is not reproduced, the precise action being made mandatory is not fully shown.
Measurement of fuel economy for electric dual fueled automobiles Section 32905(e) of title 49, United States Code, is amended— (1) in paragraph (1), in the matter preceding subparagraph (A)— (A) by striking At the request of the manufacturer, the Administrator may and inserting The Administrator shall; and (B) by striking model year 2015 and inserting model year 2026
The Administrator would have to review and update the formula assigning gasoline or diesel use versus electricity use within three years after enactment and every three years thereafter, using real-world data if possible.
Not later than 3 years after the date of the enactment of this paragraph, and every 3 years thereafter, the Administrator shall, using real-world data if possible, review and update the formula for determining under paragraph (1) percentage utilization on gasoline or diesel fuel and percentage utilization on electricity.
Dual-fuel vehicle labels would have to show fuel economy when operating primarily on alternative fuel and a multi-day average when combining alternative fuel with gasoline or diesel. The mixed-use calculation would use a formula based on real-world data, updated at least every three years. The fuel-economy information booklet would also include the multi-day average.
(B) indicate the fuel economy of the automobile when operated primarily on alternative fuel; (C) indicate the multi-day average fuel economy of the automobile when operated on a combination of alternative fuel and gasoline or diesel fuel, with the percentage utilization of alternative fuel and the percentage utilization of gasoline or diesel fuel being determined by a formula based on real-world data and updated not less frequently than every 3 years;
(2) Fuel economy information booklet Section 32908(c)(2)(B) of title 49, United States Code, is amended
(ii) information on the multi-day average fuel economy of the automobile when operated on a combination of alternative fuel and gasoline or diesel fuel, as indicated under subsection (b)(3)(C);
All amendments in section 4 would apply to automobiles of model year 2027 or later, despite the separate textual change inserting model year 2026 into the existing calculation provision.
by striking model year 2015 and inserting model year 2026
The amendments made by this section shall apply with respect to automobiles of model year 2027 or later.
The supplied official-actions snapshot, updated May 4, 2026, records introduction in the House and referral to the Ways and Means and Energy and Commerce committees on February 13, 2025. It does not establish subsequent advancement or enactment.
Source snapshot updated 2026-05-04T14:56:32Z.
2025-02-13: Introduced in House
2025-02-13: Referred to the Committee on Ways and Means, and in addition to the Committee on Energy and Commerce, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the committee concerned.
A closer look
Reviewed version: Introduced in House · 2025-02-13. These findings describe provisions and who may benefit; they are not judgments of waste, corruption, or motive.
This review covers the supplied bill text. “None identified” does not rule out provisions in later versions or accompanying reports and disclosures.
Provisions outside the bill’s main subject, or policy changes attached to appropriations.
None identified in the reviewed text
No unrelated provision or policy attached to appropriations was identified in the complete supplied introduced text. This conclusion is limited to that version and does not establish the content or attachment history of other versions or accompanying materials.
Spending directed to particular recipients or places outside ordinary competitive or formula-based allocation.
None identified in the reviewed text
No congressionally directed spending for particular recipients or places was identified in the complete supplied introduced text. This text-based conclusion does not establish formal earmark status in other versions or accompanying disclosure and committee materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
Findings to examine
The supplied introduced text contains narrow exceptions to the proposed fee and special treatment for certain vehicle sellers. These classifications describe the treatment and do not establish whether it is justified or what motivated it.
Manufacturers’ sales of vehicles rated above 8,500 pounds would be excluded from the proposed low-performance fee when Treasury determines the vehicles are designed for commercial use. This is a specific commercial-vehicle exception to the main fee policy.
There is hereby imposed on the sale by the manufacturer of each low energy performance vehicle a tax
The term low energy performance vehicle does not include any vehicle— (A) which— (i) has a gross vehicle weight rating of more than 8,500 pounds, and (ii) is determined by the Secretary to be a vehicle which is designed for commercial use
The fee would exclude sales of vehicles sold for and actually used as ambulances or combination ambulance-hearses, for federal, state, or local government law enforcement, or for other emergency uses specified by Treasury. These are use-specific exceptions to the main fee policy; the text does not establish who would ultimately receive any economic savings.
The term low energy performance vehicle does not include any vehicle
sold for use and used— (i) as an ambulance or combination ambulance-hearse, (ii) by the United States or by a State or local government for police or other law enforcement purposes, or (iii) for other emergency uses prescribed by the Secretary by regulations.
Sellers of nonleased vehicles used by entities covered by section 50(b)(3) or (4) would receive special treatment as the taxpayer placing the vehicle into service, subject to written disclosure of the credit. This creates a seller-specific route to the proposed business credit. The clause requires disclosure but does not expressly require a corresponding price reduction; the incorporated provisions identifying all covered users are absent.
In the case of a vehicle whose use 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.
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