Deb Fischer (R-NE)

S.Amdt. 2702

S.Amdt. 2702 · Senate amendment

A Republican amendment with no cosponsors

Changes H.R. 1 — One Big Beautiful Bill Act

Not adopted

This amendment was never taken up, and the bill finished without it. It was never voted on.

Its path through Congress

  1. Introduced
  2. Pending Consideration
  3. Failed

What this amendment would do

This amendment proposes to add a new tax on the sale of electric vehicles and batteries. It aims to change the law by adding a new part to subchapter A of chapter 32 to impose specific taxes and direct the resulting revenue to the Highway Trust Fund.

Tax Details

  • A tax of $150 is imposed on each battery module weighing more than 1,000 pounds that is sold by the importer, producer, or manufacturer and intended for use in an electric vehicle.
  • A tax of $400 is imposed on each electric vehicle sold by the importer, producer, or manufacturer.

Key Definitions and Limitations

  • Electric vehicle: Defined as a light-duty vehicle (weighing less than 8,500 pounds). This does not include hybrid vehicles that use both a rechargeable energy storage system and an internal combustion or heat engine using consumable fuel.
  • Effective Date: These taxes apply to sales occurring after December 31, 2025.
  • Termination: The tax ends for any electric vehicle or battery module sold after December 31, 2028.