This legislation would tighten the Foreign Entity of Concern (FEOC) definition for the 30D electric vehicle (EV) tax credit and prohibit Chinese companies from accessing U.S. tax dollars.
Tighten the Foreign Entity of Concern definition for the 30D electric vehicle tax credit and prohibit Chinese companies from accessing U.S. tax dollars.
Occurrences
Evidence
Congresswoman Carol Miller said her bill would "tighten the Foreign Entity of Concern (FEOC) definition for the 30D electric vehicle (EV) tax credit and prohibit Chinese companies from accessing U.S. tax dollars."
Congress.gov shows H.R. 7980 was introduced by Rep. Miller on 04/15/2024, later passed the House, and its latest action was on 09/16/2024 when it was received in the Senate and referred to the Committee on Finance; the bill's tracker status is "Passed House."
The bill text would have amended Internal Revenue Code section 30D to exclude vehicles whose drive-battery components or materials were sourced from a prohibited foreign entity, including foreign entities of concern and entities tied to covered nations such as China. The same Congress.gov page shows the measure was only 'Received in the Senate and Read twice and referred to the Committee on Finance' after passing the House, with no enactment.
IRS states that the New Clean Vehicle Credit is not available for vehicles acquired after Sept. 30, 2025, and that the page covers changes under the One, Big, Beautiful Bill. The same page identifies the credit as Internal Revenue Code Section 30D.
Public Law 119-21 includes Sec. 70502, titled “Termination of clean vehicle credit,” which amends Internal Revenue Code section 30D(h) by replacing the prior sunset with “acquired after September 30, 2025.”
The House Clerk records Roll Call 190 on H.R. 1 as passed, 218-214, on the motion to concur in the Senate amendment. The roll call lists “Miller (WV) Republican West Virginia WV Aye.”
Congress.gov shows H.R. 7980 was introduced by Rep. Carol Miller on April 15, 2024, passed the House, and its latest action was Sept. 16, 2024, when it was received in the Senate and referred to the Committee on Finance; the tracker status is “Passed House.”
The H.R. 7980 text would have amended Internal Revenue Code section 30D to exclude vehicles whose drive-battery components or materials were sourced from a prohibited foreign entity, including foreign entities of concern and entities tied to covered nations such as China.
Miller's official release said her bill would “tighten the Foreign Entity of Concern (FEOC) definition for the 30D electric vehicle (EV) tax credit and prohibit Chinese companies from accessing U.S. tax dollars.”
Assessments
Miller introduced and advanced H.R. 7980 in the 118th Congress to impose the promised 30D FEOC/China-related restriction, and it passed the House, but it stalled in the Senate and was not enacted. In the later 119th Congress, Public Law 119-21 terminated the Section 30D clean vehicle credit for vehicles acquired after September 30, 2025, and Miller voted for that bill. Ending the credit prevents future Chinese-company access to 30D tax dollars, but it does not specifically tighten the FEOC definition as promised, so this is partial rather than full delivery.
Miller clearly pursued the promised policy by introducing H.R. 7980 in April 2024 to tighten 30D EV tax-credit restrictions tied to foreign entities of concern, including Chinese-linked entities. She materially advanced it because the bill passed the House. But the promised outcome was not delivered: the measure stalled after being received in the Senate and referred to the Finance Committee on September 16, 2024, and it did not become law. Under the stated standard, a serious legislative attempt that fails to produce the promised result is scored as never, with effort credit.
Carol D. Miller introduced H.R. 7980 in April 2024 to tighten the Foreign Entity of Concern definition for the 30D EV tax credit and block Chinese-linked entities from benefiting. The bill passed the House in September 2024 but was referred to the Senate Finance Committee and did not become law in the 118th Congress. Because she made a serious legislative attempt but the promised policy was not enacted, this is not delivered, with effort credit.
Miller introduced H.R. 7980 in April 2024 to tighten the FEOC rules for the Section 30D EV tax credit and block Chinese-linked companies from accessing the credit. The bill passed the House but did not become law; Congress.gov shows it stalled after referral to the Senate Finance Committee in September 2024. Existing Treasury/DOE FEOC rules under prior law do not amount to Miller delivering this specific promise, because her proposed tightening was not enacted. This qualifies as a serious legislative attempt but not fulfillment.
Miller made a concrete legislative attempt by introducing H.R. 7980, which matched the promise to tighten the FEOC definition for the 30D EV tax credit and bar Chinese companies from accessing U.S. tax dollars. The bill passed the House but did not become law; it stalled after referral to the Senate Finance Committee. Because the promised policy outcome was not enacted, the promise was not delivered, but the serious legislative effort warrants the effort badge.