S.Amdt. 2288

SA 2288. Mr. BARRASSO submitted an amendment intended to be proposed
to amendment SA 2137 proposed by Mr. Schumer (for Ms. Sinema (for
herself, Mr. Portman, Mr. Manchin, Mr. Cassidy, Mrs. Shaheen, Ms.
Collins, Mr. Tester, Ms. Murkowski, Mr. Warner, and Mr. Romney)) to the
bill H.R. 3684, to authorize funds for Federal-aid highways, highway
safety programs, and transit programs, and for other purposes; which
was ordered to lie on the table; as follows:

At the appropriate place in division H, insert the
following:

SEC. ___. FEDERAL HIGHWAY USER FEE ON ALTERNATIVE FUEL
VEHICLES.

(a) Imposition of Fee.--
(1) In general.--Subtitle D of the Internal Revenue Code of
1986 is amended by adding at the end the following new
chapter:

``CHAPTER 50A--ALTERNATIVE FUEL VEHICLE HIGHWAY USER FEE

``Sec. 5000D. Alternative fuel vehicle highway user fee.

``SEC. 5000D. ALTERNATIVE FUEL VEHICLE HIGHWAY USER FEE.

``(a) In General.--There is imposed a user fee on any
alternative fuel vehicle used in the United States during the
taxable year.
``(b) Rate of Fee.--
``(1) In general.--The fee imposed under subsection (a)
with respect to any alternative fuel vehicle shall be the
product of--
``(A) the average gallons of fuel consumption per vehicle
for motor vehicles in the same category as such alternative
fuel vehicle, multiplied by
``(B)(i) in the case of an alternative fuel vehicle in a
category of vehicles which are ordinarily powered by
gasoline, the rate of tax under section 4081(a)(2)(A)(i) in
effect for the first day of the calendar year, and
``(ii) in the case of an alternative fuel vehicle in a
category of vehicles which are ordinarily powered by diesel
fuel, the rate of tax under section 4081(a)(2)(A)(iii) in
effect for the first day of the calendar year.
``(2) Categories of vehicles.--
``(A) In general.--For purposes of this subsection, the
Secretary, in consultation with the Secretary of
Transportation, shall--
``(i) establish categories of similar motor vehicles for
purposes of administering this section, and
``(ii) assign all motor vehicles that are commonly sold in
the United States to one of the categories established under
clause (i).
``(B) Criteria.--In establishing the categories under
subparagraph (A)(i) and assigning motor vehicles to such
categories under subparagraph (A)(ii), the Secretary shall
consider--
``(i) gross vehicle weight rating,
``(ii) the number of wheels of the vehicle,
``(iii) the common use of the vehicle,
``(iv) whether comparable vehicles are ordinarily powered
by gasoline or diesel fuel, and
``(v) such other factors as the Secretary, in consultation
with the Secretary of Transportation, deems relevant.
``(3) Average gallons of fuel consumption.--For purposes of
this subsection, the average gallons of fuel consumption for
each category of motor vehicles--
``(A) shall be determined by the Secretary, in consultation
with the Secretary of Transportation, taking into account
only the motor vehicles in such category that are not
alternative fuel vehicles, and
``(B) shall be updated annually.
``(c) Definitions.--For purposes of this section--
``(1) Alternative fuel vehicle.--
``(A) In general.--The term `alternative fuel vehicle'
means any plug-in electric vehicle, any fuel cell electric
vehicle, or any other alternative fuel vehicle.
``(B) Plug-in electric vehicle.--The term `plug-in electric
vehicle' means a motor vehicle which is propelled to a
significant extent by an electric motor which draws
electricity from a battery which--
``(i) has a capacity of not less than 4 kilowatt hours, and
``(ii) is capable of being recharged from an external
source of electricity.
``(C) Fuel cell electric vehicle.--The term `fuel cell
electric vehicle' means a motor vehicle which is propelled to
a significant extent by an electric motor which draws
electricity from hydrogen converted to electricity by a fuel
cell.
``(D) Other alternative fuel vehicle.--The term `other
alternative fuel vehicle' means a motor vehicle (other than a
plug-in electric vehicle or a fuel cell electric vehicle)
which is propelled to a significant extent by an electric
motor which draws power from any source that is not subject
to tax under section 4041 or 4081 (determined without regard
to any exemption for a specific use).
``(2) Motor vehicle.--The term `motor vehicle' means any
vehicle which is manufactured primarily for use on public
streets, roads, and highways (not including a vehicle
operated exclusively on a rail or rails).
``(d) Liability.--The fee imposed under this section shall
be paid by the person who owns the alternative fuel vehicle.
``(e) Administration and Procedure.--
``(1) In general.--The fee imposed under this section shall
be paid upon notice and demand by the Secretary, and shall be
assessed and collected in the same manner as taxes. Except as
otherwise provided, any reference in this title to `tax'
imposed by this title shall be deemed also to refer to the
fee provided by this section.
``(2) Time at which fee collected.--Any fee due under this
section shall be included with a taxpayer's return under
chapter 1 for the taxable year.''.
(2) Clerical amendment.--The table of chapters for subtitle
D of the Internal Revenue Code of 1986 is amended by adding
at the end the following new item:

``Chapter 50A--Alternative Fuel Vehicle Highway User Fee''.

(b) Transfers of Fees to Highway Trust Fund.--Section
9503(b)(1) of the Internal Revenue Code of 1986 is amended--
(1) by inserting ``and fees'' after ``the taxes'', and
(2) by striking ``and'' at the end of subparagraph (D), by
striking the period at the end of subparagraph (E) and
inserting ``, and'', and by inserting after subparagraph (E)
the following new subparagraph:
``(F) section 5000D (relating to alternative fuel vehicle
highway user fee).''.
(c) Effective Date.--The amendments made by this section
shall apply to taxable years beginning after the date of the
enactment of this section.
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