ELITE Vehicles Act

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).

(1) Section 30B(d)(3) of the Internal Revenue Code of 1986 is amended by striking subparagraph (D).

(2) Section 38(b) of such Code is amended by striking paragraph (30).

(3) 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:

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).

(4) Section 1016(a) of such Code is amended—

(A) in paragraph (36), by adding and at the end,

(B) by striking paragraph (37), and

(C) by redesignating paragraph (38) as paragraph (37).

(5) Section 6213(g)(2) of such Code is amended by striking subparagraph (T).

(6) Section 6417(d)(1)(A)(iv) of such Code is amended by striking section 30D(g)(9) and inserting section 179D(d)(6).

(7) Section 6501(m) of such Code is amended by striking 30D(f)(6),.

(8) 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.

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.

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).

Section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking subparagraph (U).

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.

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).

(1) 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.

(2) 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).

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.

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:

The term qualified alternative fuel vehicle refueling property shall not include any property for the recharging of motor vehicles propelled by electricity.

(B) , and

(2) by striking subsection (f).

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.