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S 1617 110th Congress Senate

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.

Introduced: June 14, 2007 See on congress.gov
Taxation Automobile industryCommerceElectric batteriesElectric utilities
More subjectsShow fewer subjects
Electric vehiclesEnergyEnvironmental ProtectionIncome taxIndustrial buildingsMotor vehicle pollution controlRebatesTax creditsTax deductionsTransportation and Public Works
This bill died when the 110th Congress ended
It never became law before the 110th Congress (2007–2008) adjourned, and bills don't carry over to the next Congress. It would have to be reintroduced. You can still save it for reference, but it won't receive updates.
 Everywhere this bill has been 3 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Jun 14, 2007
Read twice and referred to the Committee on Finance.
Jun 14, 2007
Sponsor introductory remarks on measure. (CR S7733-7734)
Jun 14, 2007
Introduced in Senate
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 Latest action June 14, 2007

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

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.

 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
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/
MLA
"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/.
Bluebook (legal)
S. 1617, 110th Cong. (2026), https://openamerica.io/bill/110-S-1617/.
Markdown link
[S. 1617: Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act of 2007](https://openamerica.io/bill/110-S-1617/)
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