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S. 494 117th Congress Senate

Green Bus Tax Credit Act of 2021

Official title: A bill to amend the Internal Revenue Code of 1986 to provide for a credit for zero-emission buses.

Introduced: March 1, 2021 Introduced by: Catherine Cortez Masto Democratic · Nevada See on congress.gov
Taxation Alternative and renewable resourcesEnergy efficiency and conservationHybrid, electric, and advanced technology vehiclesIncome tax credits
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Motor carriersPublic transit
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This bill died when the 117th Congress ended
It never became law before the 117th Congress (2021–2022) 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 2 steps
Introduced
In committee
Reported out
Passed House
Passed Senate
To President
Became law
Mar 1, 2021
Read twice and referred to the Committee on Finance.
Mar 1, 2021
Introduced in Senate
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 Latest action March 1, 2021

Read twice and referred to the Committee on Finance.

 Plain-English summary Congressional Research Service

Green Bus Tax Credit Act of 2021

This bill allows a manufacturer a zero-emission bus tax credit through 2026.

The credit is equal to 10% of the sales price of a zero-emission bus. The credit only applies to the first $1 million of a vehicle's sales price and to buses used primarily in the United States and its possessions.

The bill defines zero-emission bus as a motor vehicle that has a gross vehicle weight rating of not less than 14,000 pounds, is not powered or charged by an internal combustion engine, is propelled solely by an electric motor that draws electricity from a battery or fuel cell, is designed to carry 15 or more passengers, and satisfies Buy America requirements.

 Related & companion bills 2
  • HR 583 Green Bus Tax Credit Act of 2021
  • HR 848 GREEN Act of 2021
 Bill text 1 version

Source documents hosted by congress.gov.

 Committees of jurisdiction 1
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APA
U.S. Congress. (2026). S. 494: Green Bus Tax Credit Act of 2021. 117th Congress. Open America. https://openamerica.io/bill/117-S-494/
MLA
"S. 494: Green Bus Tax Credit Act of 2021." 117th Congress, 2026, Open America, https://openamerica.io/bill/117-S-494/.
Bluebook (legal)
S. 494, 117th Cong. (2026), https://openamerica.io/bill/117-S-494/.
Markdown link
[S. 494: Green Bus Tax Credit Act of 2021](https://openamerica.io/bill/117-S-494/)
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