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![handle is hein.congrecreports/crptxagji0001 and id is 1 raw text is: AUT-ENTICATED
US. GOVERNMENT
INFORMATION
GP
118TH CONGRESS REPORT
2d Session HOUSE OF REPRESENTATIVES 118-595
PROVIDING FOR CONGRESSIONAL DISAPPROVAL UNDER CHAPTER 8 OF
TITLE 5, UNITED STATES CODE, OF THE RULE SUBMITTED BY THE DE-
PARTMENT OF THE TREASURY RELATING TO CLEAN VEHICLE CREDITS
UNDER SECTIONS 25E AND 30D; TRANSFER OF CREDITS; CRITICAL MIN-
ERALS AND BATTERY COMPONENTS; FOREIGN ENTITIES OF CONCERN
JULY 18, 2024.-Committed to the Committee of the Whole House on the State of
the Union and ordered to be printed
Mr. SMITH of Missouri, from the Committee on Ways and Means,
submitted the following
REPORT
together with
DISSENTING VIEWS
[To accompany H.J. Res. 148]
The Committee on Ways and Means, to whom was referred the
joint resolution (H.J. Res. 148) providing for congressional dis-
approval under chapter 8 of title 5, United States Code, of the rule
submitted by the Department of the Treasury relating to Clean
Vehicle Credits Under Sections 25E and 30D; Transfer of Credits;
Critical Minerals and Battery Components; Foreign Entities of
Concern, having considered the same, reports favorably thereon
without amendment and recommends that the joint resolution do
pass.
CONTENTS
Page
I. SUMMARY AND BACKGROUND ............................................................... 2
A. Purpose and Sum m ary ..................................................................... 2
B. Background and Need for Legislation .................... 2
C. Legislative H istory ........................................................................... . 4
D . Legislative H istory ........................................................................... . 4
II. EXPLANATION OF THE RESOLUTION .................................................. 4
A. Joint Resolution of Disapproval (secs. 30D and 25E of the Inter-
nal Revenue Code and secs. 801-808 of title 5 of the United
States C ode) ................................................................................... . 4
1. The clean vehicle credit (sec. 30D) .................... 4
2. Previously-owned clean vehicles (sec. 25E) ............... 8
3. Clean vehicle regulations .......................................................... 10
4. The Congressional Review Act .................................................. 10
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