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To amend the Internal Revenue Code of 1986 to establish a tax on the sale of electric vehicles and batteries.
Summary
This bill imposes federal excise taxes on electric vehicles and batteries to fund highway maintenance through the Highway Trust Fund. It establishes a $1,000 tax on each electric vehicle sold by manufacturers or importers and a $550 tax on large battery modules (weighing more than 1,000 pounds) intended for use in electric vehicles. The taxes do not apply to hybrid vehicles that use both internal combustion engines and rechargeable batteries, nor to light-duty vehicles with a gross vehicle weight rating of 8,500 pounds or more. The revenue collected from these taxes will be directed to the Highway Trust Fund. The taxes take effect for sales made after December 31, 2025.
AI-generated plain-language summary of the bill text — neutral, and may be imperfect. See the full text below for the exact wording.
Sponsor (1)
4 cosponsors
- Rep. Hurd, Jeff [R-CO-3] (R-CO)
- Rep. Mann, Tracey [R-KS-1] (R-KS)
- Rep. Onder, Robert [R-MO-3] (R-MO)
- Rep. Taylor, David [R-OH-2] (R-OH)
Money behind the sponsor
Top reported contributors to Dusty Johnson’s campaign committee (2024 cycle) — who funds the bill’s sponsor, not a claim about this bill. Data from FEC.
- NULL $68,175
- SANFORD HEALTH $31,000
- STATE OF SOUTH DAKOTA $28,050
- AVERA HEALTH $18,200
- VANTAGE POINT $15,205
Organizations whose employees gave the most — itemized individual contributions grouped by the donor’s reported employer (FEC Schedule A). Full finance for Dusty Johnson → · Outside spending →
Actions (2)
- Feb 12, 2025 Referred to the House Committee on Ways and Means. · house
- Feb 12, 2025 Introduced in House
Similar bills (6)
Bills with similar text or summary — includes reintroductions across Congresses. Ranked by semantic similarity of the bill text (computed locally); a neutral discovery aid, not a claim the bills are duplicates.
Text versions (1)
Bills are re-published as they move (Introduced → Reported → Engrossed → Enrolled …). Each stage below is a separate text; pick two to see what changed. Data from Congress.gov.
Full text
IN THE HOUSE OF REPRESENTATIVES
February 12, 2025
Mr. Johnson of South Dakota (for himself and Mr. Taylor) introduced the following bill; which was referred to the Committee on Ways and Means
A BILL
To amend the Internal Revenue Code of 1986 to establish a tax on the sale of electric vehicles and batteries.
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 “Fair Sharing of Highways and Roads for Electric Vehicles Act of 2025” or the “Fair SHARE Act of 2025”.
SEC. 2. TAX ON SALE OF ELECTRIC VEHICLES AND BATTERIES.
(a) Imposition of Tax.—
(1) In general.—Subchapter A of chapter 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following new part:
“PART IV—ELECTRIC VEHICLES AND BATTERIES
“Sec. 4091. Tax on Electric Vehicles and Batteries.
“SEC. 4091. TAX ON ELECTRIC VEHICLES AND BATTERIES.
“(a) Battery Module.—There is hereby imposed a tax equal to $550 on each battery module with a weight of greater than 1,000 pounds which is—
“(1) sold by the manufacturer, producer, or importer thereof, and
“(2) intended for use in an electric vehicle.
“(b) Electric Vehicles.—There is hereby imposed a tax equal to $1,000 on each electric vehicle sold by the manufacturer, producer, or importer thereof.
“(c) Definitions.—In this section—
“(1) Battery module.—The term ‘battery module’ has the same meaning given such term in section 45X(c)(5)(B)(iii).
“(2) Electric vehicle.—
“(A) In general.—The term ‘electric vehicle’ means a light-duty vehicle which satisfies the requirements under section 30D(d)(1)(F).
“(B) Exception for hybrid vehicles.—The term ‘electric vehicle’ shall not include any motor vehicle which draws propulsion energy from onboard sources of stored energy which are both—
“(i) an internal combustion or heat engine using consumable fuel, and
“(ii) a rechargeable energy storage system.
“(3) Light-duty vehicle.—The term ‘light-duty vehicle’ means a motor vehicle, as defined in section 30D(d)(2), which has a gross vehicle weight rating of less than 8,500 pounds.”.
(2) Clerical amendment.—The table of parts for subchapter A of chapter 32 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:
“PART IV—ELECTRIC VEHICLES AND BATTERIES”.
(b) Transfer of Revenue to Highway Trust Fund.—Section 9503(b)(1) of the Internal Revenue Code of 1986 is amended—
(1) in subparagraph (D), by striking “and” at the end,
(2) by redesignating subparagraph (E) as subparagraph (F), and
(3) by inserting after subparagraph (D) the following new subparagraph:
“(E) section 4091 (relating to tax on electric vehicles and batteries), and”.
(c) Effective Date.—The amendments made by this section shall apply to sales after December 31, 2025. <all>
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