[Congressional Bills 110th Congress]
[From the U.S. Government Publishing Office]
[H.R. 182 Introduced in House (IH)]
110th CONGRESS
1st Session
H. R. 182
To amend the Internal Revenue Code of 1986 to impose an excise tax on
automobiles sold in the United States that are not alternative fueled
automobiles, and for other purposes.
_______________________________________________________________________
IN THE HOUSE OF REPRESENTATIVES
January 4, 2007
Ms. Zoe Lofgren of California introduced the following bill; which was
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 BILL
To amend the Internal Revenue Code of 1986 to impose an excise tax on
automobiles sold in the United States that are not alternative fueled
automobiles, and for other purposes.
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 ``To Encourage Alternatively fueled
vehicle Manufacturing up for Energy Independence Act of 2007'' or the
``TEAM up for Energy Independence Act''.
SEC. 2. FINDINGS.
The Congress finds that--
(1) Climate change threatens the security and stability of
our planet. The temperature of the Earth is increasing at a
rate unseen in modern times. The rate of warming has been
nearly 3 times the century-long average since 1970.
(2) Climate forecasters predict that if greenhouse gases
continue to accumulate in the atmosphere at the current rate,
temperatures will rise dramatically, weather patterns sharply
shift, ice sheets shrink, and sea levels will rise.
(3) Climate scientists agree that human activities are the
driving force behind the rise in global temperatures.
Smokestacks and automobile emissions have been primary
contributors of carbon dioxide and other heat-trapping gases
that significantly contribute to the warming trend.
(4) In addition to the alarming data about climate change,
rising gas prices and instability in oil producing regions have
reinforced the need for the United States to secure our energy
independence, and make progress by developing and distributing
alternatively fueled vehicles.
(5) Alternative fueled cars can lessen the impact of
climate change, and help provide for the stability and safety
of the world.
(6) Biodiesel helps to provide hope that our country can
achieve sustainable energy independence and combat the effects
of global warming.
(7) Vehicles which utilize E-85 ethanol fuel could reduce
our usage of petroleum fuels by up to 40 percent.
(8) Currently, there are just 6,000,000 E-85 capable
vehicles on United States roads, compared to approximately
230,000,000 gasoline and diesel fueled vehicles.
(9) Just 993 fueling stations in the United States
currently provide E-85 fuel, accounting for less than one
percent of fueling stations. Only 635 retail pumps currently
provide consumers with biodiesel fuel.
(10) Congress must do more to make alternative fueled
vehicles practical and accessible to everyone.
SEC. 3. EXCISE TAX ON AUTOMOBILES SOLD IN UNITED STATES THAT ARE NOT
ALTERNATIVE FUELED AUTOMOBILES.
(a) In General.--Part I of subchapter A of chapter 32 of the
Internal Revenue Code of 1986 is amended by inserting before section
4064 the following new section:
``SEC. 4061. AUTOMOBILES THAT ARE NOT ALTERNATIVE FUELED AUTOMOBILES.
``(a) Tax Imposed.--
``(1) In general.--There is hereby imposed on the 1st
retail sale of each passenger automobile sold by the
manufacturer, producer, or importer thereof a tax in the amount
of the applicable percentage of the price for which so sold.
``(2) Exception for alternative fueled automobiles.--
Paragraph (1) shall not apply to any alternative fueled
automobile.
``(b) Applicable Percentage.--For purposes of subsection (a), the
applicable percentage shall be determined in accordance with the
following table:
------------------------------------------------------------------------
The
applicable
``Passenger automobiles sold in calendar year: percentage
is:
------------------------------------------------------------------------
2007...................................................... 5 percent
2008...................................................... 10 percent
2009...................................................... 20 percent
2010...................................................... 40 percent
2011 or thereafter........................................ 80 percent.
------------------------------------------------------------------------
``(c) Definitions.--For purposes of subsection (a)--
``(1) Passenger automobile.--The term `passenger
automobile' has the meaning given such term by section
32901(a)(16) of title 49, United States Code, except that such
term includes in the case of each automobile parts or
accessories therefor sold on or in connection therewith or with
the sale thereof.
``(2) Alternative fueled automobile.--The term `alternative
fueled automobile' means an alternative fueled automobile, as
defined by section 32901(a)(2) of title 49, United States Code,
that uses a fuel that has greenhouse gas emissions less than 80
percent of those from petroleum-derived transportation fuel,
calculated over the full fuel cycle (as weighted by global
warming potential and using the emissions per kilowatt-hour
from a natural gas combined cycle power plant as the basis for
crediting any electricity co-produced with the transportation
fuel).
``(3) Application of section 32901 of title 49.--Section
32901(a) of title 49, United States Code, shall be applied--
``(A) in paragraph (3)--
``(i) by substituting `10,000 pounds' for
`6,000 pounds' in subparagraph (A) thereof, and
``(ii) without regard to subparagraph (B)
thereof, and
``(B) in paragraph (16)(B) by substituting `10,000
pounds' for `6,000 pounds'.''.
(b) Conforming Amendments.--
(1) The heading for part I of subchapter A of chapter 32 of
such Code is amended to read as follows:
``PART I--NON-ALTERNATIVE FUEL VEHICLES AND GAS GUZZLERS''.
(2) The item in the table of parts for subchapter A of
chapter 32 of such Code relating to part I is amended to read
as follows:
``Part I. Non-Alternative Fuel Vehicles and Gas Guzzlers.''.
(3) The table of sections for part I of subchapter A of
chapter 32 of such Code is amended to read as follows:
``Sec. 4061. Automobiles that are not alternative fueled
automobiles.''.
(c) Effective Date.--The amendments made by this section shall
apply to automobiles sold after December 31, 2006.
SEC. 4. USE OF FUNDS FROM TAX.
(a) Refueling Infrastructure Grants.--The Secretary of Energy shall
obligate such sums as are available in the trust fund to make grants to
fueling stations owned by entities which own or control 10 or fewer
such businesses for alternative fuel refueling infrastructure projects,
including new dispensing facilities and additional equipment or
upgrades and improvements to existing refueling sites for alternative
fuel vehicles.
(b) Trust Fund.--
(1) Establishment.--There is established in the Treasury of
the United States a trust fund. The trust fund shall consist of
such amounts as are deposited into the trust fund under
paragraph (2) and any interest earned on investment of amounts
in the trust fund, and may be used only for the purposes
described in subsection (a).
(2) Source of funds.--The Secretary of the Treasury shall
deposit into the trust fund all amounts collected pursuant to
the tax imposed under section 4061 of the Internal Revenue Code
of 1986, as added by section 3of this Act.
(c) Definitions.--For purposes of this section--
(1) the term ``alternative fuel'' means an alternative
fuel, as defined in section 301(2) of the Energy Policy Act of
1992 (42 U.S.C. 13211(2)) that has greenhouse gas emissions
less than 80 percent of those from petroleum-derived
transportation fuel, calculated over the full fuel cycle (as
weighted by global warming potential and using the emissions
per kilowatt-hour from a natural gas combined cycle power plant
as the basis for crediting any electricity co-produced with the
transportation fuel);
(2) the term ``E-85 fuel'' means a transportation fuel
consisting of 85 percent ethanol and gasoline; and
(3) the term ``trust fund'' means the trust fund
established under subsection (b).
SEC. 5. INFORMATION DISCLOSURE RELATED TO ALTERNATIVE FUELED
AUTOMOBILES.
Section 3 of the Automobile Information Disclosure Act (15 U.S.C.
1232) is amended by redesignating subsections (b) through (h) as
subsections (c) through (i), respectively, and inserting after
subsection (a) the following:
``(b) whether such automobile is an alternative fueled
automobile (as defined in section 32901(a)(2) of title 49,
United States Code) and the type or types of fuel on which the
automobile is capable of operating;''.
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