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Version 00 · Introduced in House · Feb 14, 2025
Eliminate Lavish Incentives To Electric Vehicles Act or the ELITE Vehicles Act
This bill eliminates federal tax credits for the purchase of certain clean vehicles (generally electric vehicles and plug-in hybrid vehicles) and electric vehicle recharging stations.
Specifically, the bill repeals the federal tax credits for
the purchase of a qualified used clean vehicle (tax credit of up to $4,000 for the purchase of a previously-owned clean vehicle before 2033),
the purchase of a qualified new clean vehicle (tax credit of up to $7,500 for the purchase of a new clean vehicle before 2033),
the purchase of a qualified commercial clean vehicle (business tax credit of up to $40,000 for the purchase of a commercial clean vehicle before 2033), and
alternative fuel vehicle refueling property used to recharge electric vehicles (tax credit of up to $1,000 for individuals or up to $100,000 for businesses for the installation of property before 2033 that is used to recharge electric vehicles).
People & committees
Rep. Arrington, Jodey C. [R-TX-19] · R–TX
Legislative record
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Referred to the House Committee on Ways and Means.
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.
Source last updated: Dec 5, 2025. Consult Congress.gov for the current record.
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PlainBill explanation
Based on the full Introduced in House · 2025-02-14 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 proposal would remove federal tax credits—tax breaks—for clean vehicles, previously owned clean vehicles, and qualified commercial clean vehicles. It would also exclude electric vehicle charging equipment from the alternative fuel refueling property credit. These changes would affect buyers seeking those tax breaks. The proposed cutoff would apply to purchases or written binding purchase contracts made more than 30 days after enactment.
2. Repeal of clean vehicle credit
3. Repeal of credit for previously-owned clean vehicles
4. Repeal of credit for qualified commercial clean vehicles
The term qualified alternative fuel vehicle refueling property shall not include any property for the recharging of motor vehicles propelled by electricity.
The amendments made by this section shall apply to vehicles purchased, or for which a written binding contract to purchase has been entered into, after the date which is 30 days after the date of enactment of this Act.
The amendments made by this section shall apply to vehicles purchased, or for which a written binding contract to purchase has been entered into, after the date which is 30 days after the date of enactment of this Act.
The amendments made by this section shall apply to vehicles purchased, or for which a written binding contract to purchase has been entered into, after the date which is 30 days after the date of enactment of this Act.
The amendments made by this section shall apply to property purchased, or for which a written binding contract to purchase has been entered into, after the date which is 30 days after the date of enactment of this Act.
Section 2 would repeal the clean vehicle credit by deleting section 30D of the Internal Revenue Code and its table entry.
2. Repeal of clean vehicle credit (a) In general Subpart B of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking section 30D (and by striking the item relating to such section in the table of sections for such subpart).
Section 2 would put a definition of Indian tribal government into tax-code section 179D and redirect section 6417's reference to that definition. It would cover recognized governing bodies identified on the most recent federal tribal list as of enactment. The supplied text does not establish whether this changes eligibility under those provisions.
Section 179D(d) of such Code is amended— (A) in paragraph (3)(B)(ii), by striking (as defined in section 30D(g)(9)), and (B) by adding at the end the following new paragraph: (6) Indian tribal government For purposes of this subsection, the term Indian tribal government means the recognized governing body of any Indian or Alaska Native tribe, band, nation, pueblo, village, community, component band, or component reservation, individually identified (including parenthetically) in the list published most recently as of the date of enactment of this paragraph pursuant to section 104 of the Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131).
Section 6417(d)(1)(A)(iv) of such Code is amended by striking section 30D(g)(9) and inserting section 179D(d)(6).
Section 2 would make a reference in federal transportation law continue to use tax-code section 30D(d)(1) as it stood on the enactment date. The transportation provision itself is not reproduced.
Section 166(b)(5)(A)(ii) of title 23, United States Code, is amended by inserting , as in effect on the date of the enactment of the ELITE Vehicles Act after section 30D(d)(1) of the Internal Revenue Code of 1986.
Section 3 would repeal the previously owned clean vehicle credit by deleting tax-code section 25E and its table entry. It would also delete subparagraph (U) from section 6213(g)(2).
3. Repeal of credit for previously-owned clean vehicles (a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 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) of the Internal Revenue Code of 1986 is amended by striking subparagraph (U).
Section 4 would repeal the qualified commercial clean vehicle credit by deleting tax-code section 45W and its table entry. It would also delete paragraph (37) of section 38(b), renumber the following paragraphs, and delete subparagraph (V) of section 6213(g)(2).
4. Repeal of credit for qualified commercial clean vehicles (a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking section 45W (and by striking the item relating to such section in the table of sections for such subpart).
Section 38(b) of the Internal Revenue Code of 1986, as amended by sections 13502, 13701, and 13704 of Public Law 117–169, is amended— (A) by striking paragraph (37), and (B) by redesignating paragraphs (38) through (41) as paragraphs (37) through (40), respectively.
Section 6213(g)(2) of such Code is amended— (A) by adding and at the end of subparagraph (R), (B) by striking the comma at the end of subparagraph (S) and inserting a period, and (C) by striking subparagraph (V).
Section 5 would exclude all property for recharging electrically propelled motor vehicles from the alternative fuel refueling property credit. It would also delete section 30C(c)(1)(B)(iii) and section 30C(f); those existing provisions are not reproduced.
Section 30C of the Internal Revenue Code of 1986 is amended— (1) in subsection (c)— (A) in paragraph (1)(B), by striking clause (iii), and (B) by striking paragraph (2) and inserting the following: (2) Exclusion of electric vehicle recharging property The term qualified alternative fuel vehicle refueling property shall not include any property for the recharging of motor vehicles propelled by electricity. , and (2) by striking subsection (f).
The supplied official-actions snapshot, updated December 5, 2025, records introduction in the House and referral to the House Committee on Ways and Means on February 14, 2025. It supplies no later action or enactment record.
Source snapshot updated 2025-12-05T21:54:36Z. 2025-02-14: Referred to the House Committee on Ways and Means. 2025-02-14: Introduced in House 2025-02-14: Introduced in House
A closer look
Reviewed version: Introduced in House · 2025-02-14. 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 change attached to appropriations was identified in the complete supplied introduced text. This conclusion does not cover 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 conclusion does not establish the absence of earmarks in other versions or accompanying materials.
Narrow exceptions, exemptions, or preferential treatment that warrant a closer look.
None identified in the reviewed text
No materially narrow preferential benefit, special exemption, or carve-out was identified in the complete supplied introduced text. This conclusion is limited to that version and does not cover other versions or accompanying materials.
Full text preserved for this analysis. Legislative record snapshot: Dec 5, 2025. How PlainBill uses AI