H.R. 1367 (119th)Bill Overview

ELITE Vehicles Act

Taxation|Taxation
Cosponsors
Support
Republican
Introduced
Feb 14, 2025
Discussions
Bill Text
Current stageCommittee

Referred to the House Committee on Ways and Means.

Introduced
Committee
Floor
President
Law
Congressional Activities
01 · The brief
Plain-English summaryWhat this bill actually does

This bill repeals multiple federal tax credits and related provisions for electric vehicles and related property. It strikes the new clean vehicle credit (section 30D), the credit for previously‑owned clean vehicles (section 25E), the qualified commercial clean vehicle credit (section 45W), and excludes electric vehicle recharging property from the alternative fuel vehicle refueling property credit (section 30C).

Why people may split

Progressives emphasize climate and equity harms from repeal

Watch point

Moderately difficult; targeted repeal of popular incentives invites industry and voter pushback, though procedural path is straightforward.

This bill repeals multiple federal tax credits and related provisions for electric vehicles and related property.

It strikes the new clean vehicle credit (section 30D), the credit for previously‑owned clean vehicles (section 25E), the qualified commercial clean vehicle credit (section 45W), and excludes electric vehicle recharging property from the alternative fuel vehicle refueling property credit (section 30C).

Conforming amendments to the Internal Revenue Code are included.

Passage20/100

Low likelihood absent strong, aligned majorities and executive agreement; partisan, high-profile rollback with limited compromise features.

CredibilityPartial

How solid the drafting looks.

Contention75/100

Progressives emphasize climate and equity harms from repeal

02 · What it does

Who stands to gain, and who may push back.

Likely benefits vs burdens50% / 50%
Federal agenciesLikely burdened

These are examples from the analysis, not a ranked list of the most-affected groups.

Likely helped
  • Federal agenciesReduces federal tax expenditures by eliminating multiple EV-related tax credits.
  • Federal agenciesLikely increases federal revenues relative to current law by ending these tax credits.
  • Potential benefitLowers administrative complexity and compliance burdens associated with multiple vehicle tax credits.
Likely burdened
  • Potential burdenMay depress new electric vehicle demand, reducing auto manufacturing and related jobs.
  • Potential burdenEliminates tax support for used EV purchases, likely reducing affordability for lower-income buyers.
  • Potential burdenCuts tax incentives for commercial clean vehicles, possibly slowing fleet electrification and operational savings.
03 · Why people split

Why the argument around this bill splits.

Progressives emphasize climate and equity harms from repeal
Progressive5%

Likely to view the bill as a rollback of climate-oriented consumer incentives and a setback for transportation electrification.

Concerned it will disproportionately harm lower‑income buyers and slow emissions reductions.

Views fiscal arguments as possible but insufficient to justify removing clean vehicle supports.

Likely resistant
Centrist45%

Will see legitimate fiscal and fairness rationales for repeal but worry about unintended consequences.

Balances budgetary restraint against climate goals and industry stability.

Prefers phased, targeted changes with safeguards for workers and infrastructure.

Split reaction
Conservative90%

Likely to support the bill as reducing government intervention and taxpayer subsidies for consumer vehicle purchases.

Views credits as market distortions and corporate welfare.

Appreciates simplification and lower federal spending.

Leans supportive
04 · Can it pass?

The path through Congress.

Introduced

Reached or meaningfully advanced

Committee

Reached or meaningfully advanced

Floor

Still ahead

President

Still ahead

Law

Still ahead

Passage likelihood20/100

Low likelihood absent strong, aligned majorities and executive agreement; partisan, high-profile rollback with limited compromise features.

Scope and complexity
52%
Scopemoderate
52%
Complexitymedium
Why this could stall
  • No CBO or formal cost estimate included
  • Intensity and direction of industry lobbying
05 · Recent votes

Recent votes on the bill.

No vote history yet

The bill has not accumulated any surfaced votes yet.

06 · Go deeper

Go deeper than the headline read.

Included on this page

Progressives emphasize climate and equity harms from repeal

Low likelihood absent strong, aligned majorities and executive agreement; partisan, high-profile rollback with limited compromise features.

Unlocked analysis

Pro readers get the full perspective split, passage barriers, legislative design review, stakeholder impact map, and lens-based policy tradeoff analysis for ELITE Vehicles Act.

Go beyond the headline summary with full stakeholder mapping, legislative design analysis, passage barriers, and lens-by-lens tradeoff breakdowns.

Perspective breakdownsPassage barriersLegislative design reviewStakeholder impact map
Open full analysis