Exclusion of electric vehicle recharging property from alternative fuel vehicle refueling property credit
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(a) In general 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: (2) Exclusion of electric vehicle recharging property The term qualified alternative fuel vehicle refueling property shall not include any property for the recharging of motor vehicles propelled by electricity., and (2) by striking subsection (f). (b) Effective date 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.