Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act of 2007
Official title: A bill to amend the Internal Revenue Code of 1986 to provide incentives for plug-in electric drive motor vehicles.
More subjectsShow fewer subjects
Have a question about what this bill does? Ask in plain English; the answer is drawn from the bill's actual text and official record, and it'll tell you when something isn't in the text rather than guess.
Read twice and referred to the Committee on Finance.
Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act of 2007 - Amends the Internal Revenue Code to allow tax credits for: (1) the purchase of a new qualified plug-in electric drive motor vehicle; (2) the conversion of a motor vehicle to a plug-in electric drive vehicle; and (3) rebates paid by electric utilities to purchasers of or converters to plug-in electric drive vehicles. Defines "new qualified plug-in electric drive motor vehicle" as a motor vehicle which: (1) is powered by traction batteries with an aggregate capacity of not less than 2.5 kilowatt hours; (2) uses an offboard source of electricity to recharge batteries; and (3) has a certificate of conformity under the Clean Air Act.
Allows a taxpayer election to expense 100% of the cost of facilities for manufacturing plug-in electric drive motor vehicles (and vehicle components) placed in service before January 1, 2013. Reduces such percentage to 50% for facilities placed in service after 2012, and before January 1, 2015.
- Introduced in Senate Formatted Text PDF Formatted XML
Cite this page
U.S. Congress. (2026). S. 1617: Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act of 2007. 110th Congress. Open America. https://openamerica.io/bill/110-S-1617/
"S. 1617: Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act of 2007." 110th Congress, 2026, Open America, https://openamerica.io/bill/110-S-1617/.
S. 1617, 110th Cong. (2026), https://openamerica.io/bill/110-S-1617/.
[S. 1617: Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act of 2007](https://openamerica.io/bill/110-S-1617/)