{ "legislationId": "118_S_881", "lastUpdate": "2026-02-10T20:19:47.972Z", "history": [ { "timestamp": "2026-02-10T20:19:47.972Z", "source_url": "https://www.congress.gov/118/bills/s881/BILLS-118s881is.htm", "model": "gemini-3-pro-preview", "prompt_sent": "\nJesteś LEGISLATIVE SURGEON.\nTwoim zadaniem jest audyt i naprawa streszczenia (JSON) pod kątem zgodności z tekstem źródłowym (SOURCE).\nZASADA FUNDAMENTALNA: \"NO NEW INFORMATION\" (żadnych nowych informacji).\nStreszczenie może jedynie transformować informacje zawarte w SOURCE (skracać, tłumaczyć, sumować). Nie może generować nowych informacji, których nie ma w SOURCE.\n\nPROCEDURA WERYFIKACJI (wykonaj dla każdego zdania w JSON):\nZadaj sobie pytanie: \"Czy potrafię wskazać w SOURCE konkretny fragment, który potwierdza to stwierdzenie?\"\nJEŚLI ODPOWIEDŹ BRZMI \"TAK\":\nInformacja jest potwierdzona cytatem, synonimem lub wynikiem matematycznym z danych w tekście.\nDECYZJA: Zostaw bez zmian.\nJEŚLI ODPOWIEDŹ BRZMI \"NIE\":\nInformacji nie ma w tekście (jest to halucynacja, zewnętrzna wiedza modelu, nadinterpretacja lub niepotrzebna ekstrapolacja).\nDECYZJA: Usuń tę informację lub zmień ją tak, aby miała pokrycie w tekście.\nJEŚLI ODPOWIEDŹ BRZMI \"TO ZALEŻY\":\nTekst jest niejasny, a streszczenie \"zgaduje\" (np. podając konkretny przykład dla ogólnego terminu).\nDECYZJA: Bądź bezpieczny. Usuń zgadywanie. Użyj terminologii z tekstu.\n\nKATEGORIE RYZYKA (szczególna uwaga):\nDaty (start obowiązywania vs start finansowania).\nLiczby (konkretne kwoty muszą wynikać z tekstu).\nPodmioty (kto co robi).\nZakres (co ustawa obejmuje, a czego nie).\n\nINPUT:\n--- SOURCE_TEXT START ---\n[Congressional Bills 118th Congress] [From the U.S. Government Publishing Office] [S. 881 Introduced in Senate (IS)] 118th CONGRESS 1st Session S. 881 To amend the Internal Revenue Code of 1986 to provide a credit for the purchase of certain new electric bicycles. _______________________________________________________________________ IN THE SENATE OF THE UNITED STATES March 21, 2023 Mr. Schatz (for himself and Mr. Markey) introduced the following bill; which was read twice and referred to the Committee on Finance _______________________________________________________________________ A BILL To amend the Internal Revenue Code of 1986 to provide a credit for the purchase of certain new electric bicycles. Be it enacted by the Senate and House of Representatives of the United States of America in Congress assembled, SECTION 1. SHORT TITLE. This Act may be cited as the ``Electric Bicycle Incentive Kickstart for the Environment Act'' or as the ``E-BIKE Act''. SEC. 2. CREDIT FOR CERTAIN NEW ELECTRIC BICYCLES. (a) In General.--Subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: ``SEC. 36C. ELECTRIC BICYCLES. ``(a) Allowance of Credit.--In the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the cost of each qualified electric bicycle placed in service by the taxpayer during such taxable year. ``(b) Limitations.-- ``(1) Limitation on cost per bicycle taken into account.-- The amount taken into account under subsection (a) as the cost of any qualified electric bicycle shall not exceed $5,000. ``(2) Limitation on number of bicycles.--In the case of any taxpayer for any taxable year, the number of qualified electric bicycles taken into account under subsection (a) shall not exceed the excess (if any) of-- ``(A) 1 (2 in the case of a joint return), reduced by ``(B) the aggregate number of qualified electric bicycles taken into account by the taxpayer under subsection (a) for the 2 preceding taxable years. ``(3) Phaseout based on income.-- ``(A) Phaseout based on modified adjusted gross income.--The credit allowed under subsection (a) shall be reduced by $100 for each $1,000 (or fraction thereof) by which the taxpayer's modified adjusted gross income exceeds-- ``(i) $300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)), ``(ii) $225,000 in the case of a head of household (as defined in section 2(b)), and ``(iii) $150,000 in the case of a taxpayer not described in clause (i) or (ii). ``(B) Special rule for modified adjusted gross income taken into account.--The modified adjusted gross income of the taxpayer that is taken into account for purposes of subparagraph (A) shall be the lesser of-- ``(i) the modified adjusted gross income for the taxable year with respect to which the credit is claimed, or ``(ii) the modified adjusted gross income for the immediately preceding taxable year. ``(C) Modified adjusted gross income.--For purposes of subparagraph (A), the term `modified adjusted gross income' means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933. ``(c) Qualified Electric Bicycle.--For purposes of this section-- ``(1) In general.--The term `qualified electric bicycle' means a bicycle or tricycle-- ``(A) the original use of which commences with the taxpayer, ``(B) which is acquired for use by the taxpayer and not for resale, ``(C) which is not property of a character subject to an allowance for depreciation or amortization in the hands of the taxpayer, ``(D) which is made by a qualified manufacturer and is labeled with the qualified vehicle identification number assigned to such bicycle or tricycle by such manufacturer, ``(E) with respect to which the aggregate amount paid for such acquisition does not exceed $8,000, ``(F) which is a class 1 electric bicycle or tricycle, a class 2 electric bicycle or tricycle, or a class 3 electric bicycle or tricycle, ``(G) which is equipped with-- ``(i) fully operable pedals, ``(ii) a saddle or seat for the rider, and ``(iii) an electric motor of less than 750 watts which is designed to provide assistance in propelling the bicycle or tricycle and-- ``(I) does not provide such assistance if the bicycle or tricycle is moving in excess of 20 miler per hour, or ``(II) if such motor only provides such assistance when the rider is pedaling, does not provide such assistance if the bicycle or tricycle is moving in excess of 28 miles per hour, ``(H) which is not equipped with any motor other than the motor described in subparagraph (G)(iii), ``(I) which is not capable of exceeding the speed limitation in paragraph (2) by means of any electronic switch, setting or software modification provided or made available by the manufacturer, and ``(J) which has a drive system that has been certified by an accredited laboratory to Underwriters Laboratory (UL) standard UL 2849, or a battery that has been certified to any of the battery safety standards listed in such standard UL 2849 or such other drive system or battery safety standard as may be recognized by the United States Consumer Product Safety Commission. ``(2) Class 1 electric bicycle or tricycle.--The term `class 1 electric bicycle or tricycle' means a two- or three- wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour, and that is not a class 3 electric bicycle or tricycle. ``(3) Class 2 electric bicycle or tricycle.--The term `class 2 electric bicycle or tricycle' means a two- or three- wheeled vehicle equipped with an electric motor that may be used to propel the vehicle without the need of any additional assistance, and that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour. ``(4) Class 3 electric bicycle or tricycle.--The term `class 3 electric bicycle or tricycle' means a two- or three- wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, and that is not capable of providing assistance when the speed of the vehicle exceeds 28 miles per hour. ``(d) Special Rule for Bicycles Used by an Individual in a Trade or Business.--In the case of any bicycle or tricycle with respect to which the taxpayer elects (at such time and in such manner as the Secretary may provide) the application of this subsection-- ``(1) subsections (c)(1)(C) and (f)(2) shall not apply with respect to such bicycle or tricycle, and ``(2) no deduction (including any deduction for depreciation or amortization) or credit (other than the credit allowed under this section) shall be allowed for the cost of such bicycle or tricycle. ``(e) VIN Number Requirement.-- ``(1) In general.--No credit shall be allowed under subsection (a) with respect to any qualified electric bicycle unless the taxpayer includes the qualified vehicle identification number of such bicycle on the return of tax for the taxable year. ``(2) Qualified vehicle identification number.--For purposes of this section, the term `qualified vehicle identification number' means, with respect to any qualified electric bicycle, the vehicle identification number assigned to such bicycle by a qualified manufacturer pursuant to the methodology referred to in paragraph (3)(A). ``(3) Qualified manufacturer.--For purposes of this section, the term `qualified manufacturer' means any manufacturer of qualified electric bicycles which enters into an agreement with the Secretary which provides that such manufacturer will-- ``(A) assign a vehicle identification number to each qualified electric bicycle produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to such bicycle (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide), ``(B) label such bicycle with such number in such manner as the Secretary may provide, and ``(C) make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the vehicle identification numbers so assigned and including such information as the Secretary may require with respect to the qualified electric bicycle to which such number was so assigned. ``(f) Special Rules.-- ``(1) Basis reduction.--For purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed. ``(2) No double benefit.--The amount of any deduction or other credit allowable under this chapter for a qualified electric bicycle for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection for such bicycle. ``(3) Property used outside united states not qualified.-- No credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1). ``(4) Recapture.--The Secretary shall, by regulations or other guidance, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any property which ceases to be property eligible for such credit. ``(5) Election not to take credit.--No credit shall be allowed under subsection (a) for any qualified electric bicycle if the taxpayer elects to not have this section apply to such bicycle. ``(g) Treatment of Certain Possessions.-- ``(1) Payments to possessions with mirror code tax systems.--The Secretary shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section (determined without regard to this subsection). Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession. ``(2) Payments to other possessions.--The Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan which has been approved by the Secretary under which such possession will promptly distribute such payments to its residents. ``(3) Mirror code tax system; treatment of payments.--Rules similar to the rules of paragraphs (3), (4), and (5) of section 21(h) shall apply for purposes of this section. ``(h) Transfer of Credit.-- ``(1) In general.--Subject to such regulations or other guidance as the Secretary determines necessary or appropriate, if the taxpayer who acquires a qualified electric bicycle is an individual and elects the application of this subsection with respect to such qualified electric bicycle, the credit which would (but for this subsection) be allowed to such taxpayer with respect to such qualified electric bicycle shall be allowed to the eligible entity specified in such election (and not to such taxpayer). ``(2) Eligible entity.--For purposes of this paragraph, the term `eligible entity' means, with respect to the qualified electric bicycle for which the credit is allowed under subsection (a), the retailer which sold such qualified electric bicycle to the taxpayer and has-- ``(A) subject to paragraph (4), registered with the Secretary for purposes of this paragraph, at such time, and in such form and manner, as the Secretary may prescribe, ``(B) prior to the election described in paragraph (1) and no later than at the time of such sale, disclosed to the taxpayer purchasing such qualified electric bicycle-- ``(i) the retail price, ``(ii) the value of the credit allowed or other incentive available for the purchase of such qualified electric bicycle, ``(iii) all fees associated with the purchase of such qualified electric bicycle, and ``(iv) the amount provided by the retailer to such taxpayer as a condition of the election described in paragraph (1), ``(C) made payment to such taxpayer (whether in cash or in the form of a partial payment or down payment for the purchase of such qualified electric bicycle) in an amount equal to the credit otherwise allowable to such taxpayer, and ``(D) with respect to any incentive otherwise available for the purchase of a qualified electric bicycle for which a credit is allowed under this section, including any incentive in the form of a rebate or discount provided by the retailer or manufacturer, ensured that-- ``(i) the availability or use of such incentive shall not limit the ability of a taxpayer to make an election described in paragraph (1), and ``(ii) such election shall not limit the value or use of such incentive. ``(3) Timing.--An election described in paragraph (1) shall be made by the taxpayer not later than the date on which the qualified electric bicycle for which the credit is allowed under subsection (a) is purchased. ``(4) Revocation of registration.--Upon determination by the Secretary that a retailer has failed to comply with the requirements described in paragraph (2), the Secretary may revoke the registration (as described in subparagraph (A) of such paragraph) of such retailer. ``(5) Tax treatment of payments.--With respect to any payment described in paragraph (2)(C), such payment-- ``(A) shall not be includible in the gross income of the taxpayer, and ``(B) with respect to the retailer, shall not be deductible under this title. ``(6) Application of certain other requirements.--In the case of any election under paragraph (1) with respect to any qualified electric bicycle-- ``(A) the amount of the reduction under subsection (b) shall be determined with respect to the modified adjusted gross income of the taxpayer for the taxable year preceding the taxable year in which such qualified electric bicycle was acquired (and not with respect to such income for the taxable year in which such qualified electric bicycle was acquired), ``(B) the requirements of paragraphs (1) and (2) of subsection (f) shall apply to the taxpayer who acquired the qualified electric bicycle in the same manner as if the credit determined under this section with respect to such qualified electric bicycle were allowed to such taxpayer, and ``(C) subsection (f)(5) shall not apply. ``(7) Advance payment to registered retailers.-- ``(A) In general.--The Secretary shall establish a program to make advance payments to any eligible entity in an amount equal to the cumulative amount of the credits allowed under subsection (a) with respect to any qualified electric bicycles sold by such entity for which an election described in paragraph (1) has been made. ``(B) Excessive payments.--Rules similar to the rules of section 6417(c)(6) shall apply for purposes of this paragraph. ``(8) Retailer.--For purposes of this subsection, the term `retailer' means a person engaged in the trade or business of selling qualified electric bicycles in a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States.''. (b) Conforming Amendments.-- (1) Section 1016(a) of the Internal Revenue Code of 1986 is amended by striking ``and'' at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting ``, and'', and by adding at the end the following new paragraph: ``(39) to the extent provided in section 36C(f)(1).''. (2) Section 6211(b)(4)(A) of such Code is amended by inserting ``36C,'' after ``36B,''. (3) Section 6213(g)(2) of such Code is amended-- (A) in subparagraph (U), by striking ``and'' at the end, (B) in subparagraph (V), by striking the period at the end and inserting ``, and'', and (C) by adding at the end the following: ``(W) an omission of a correct vehicle identification number required under section 36C(e) (relating to electric bicycles credit) to be included on a return.''. (4) Section 6501(m) of such Code is amended by inserting ``36C(f)(5),'' after ``35(g)(11),''. (5) Section 1324(b)(2) of title 31, United States Code, is amended by inserting ``36C,'' after ``36B,''. (c) Clerical Amendment.--The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: ``Sec. 36C. Electric bicycles.''. (d) Effective Date.--The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act, in taxable years ending after such date. (e) Treasury Report.--Not later than 3 years after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary's delegate) shall make publicly available a written report specifying the number of taxpayers claiming the credit allowed under section 36C of the Internal Revenue Code of 1986 (as added by this section) and the aggregate dollar amount of such credits so allowed. Such information shall be stated separately for taxable years beginning in 2023 and 2024, and shall be stated separately with respect to each such years with respect to taxpayers in each of the income brackets to which section 1 of such Code applies. \n--- SOURCE_TEXT END ---\n\n--- FLAGGED_JSON START ---\n{\n \"pl_ai_title\": \"Ulga podatkowa na zakup nowych rowerów elektrycznych (e-bike).\",\n \"pl_summary\": \"Ustawa wprowadza nową ulgę podatkową, która pozwala obywatelom odzyskać do 30% kosztów zakupu nowego roweru elektrycznego, maksymalnie 1500 USD. Celem jest zachęcenie do korzystania z ekologicznych środków transportu. Ulga jest dostępna dla osób fizycznych, ale jej wysokość zależy od poziomu dochodów.\",\n \"pl_key_points\": [\n \"Maksymalna ulga podatkowa wynosi 1500 USD (30% ceny roweru, do 5000 USD kosztu).\",\n \"Możesz skorzystać z ulgi raz na trzy lata (maksymalnie dwa rowery na wspólne rozliczenie).\",\n \"Ulga jest stopniowo wycofywana dla osób o wysokich dochodach (np. powyżej 300 000 USD dla małżeństw).\",\n \"Rower musi być nowy, spełniać normy bezpieczeństwa (UL 2849) i mieć numer identyfikacyjny producenta.\",\n \"Możesz przenieść prawo do ulgi na sprzedawcę, aby uzyskać natychmiastową zniżkę przy zakupie.\"\n ],\n \"eng_ai_title\": \"Tax Credit for New Electric Bicycle Purchases: Up to $1,500 Back.\",\n \"eng_summary\": \"This bill introduces a new tax credit allowing citizens to recover up to 30% of the cost of purchasing a new electric bicycle, capped at $1,500. The goal is to encourage the use of environmentally friendly transportation. The credit is available to individuals, but the amount is reduced for high-income earners.\",\n \"eng_key_points\": [\n \"The maximum tax credit is $1,500 (30% of the bike cost, up to $5,000).\",\n \"You can claim the credit once every three years (maximum two bikes for joint filers).\",\n \"The credit phases out for high-income taxpayers (e.g., above $300,000 for married couples filing jointly).\",\n \"The bicycle must be new, meet safety standards (UL 2849), and have a qualified manufacturer identification number.\",\n \"You can transfer the credit to the retailer to receive an immediate discount at the point of sale.\"\n ],\n \"de_ai_title\": \"Steuergutschrift für neue E-Bikes: Bis zu 1.500 $ Rückerstattung.\",\n \"de_summary\": \"Das Gesetz führt eine neue Steuergutschrift ein, die es Bürgern ermöglicht, bis zu 30% der Kosten für den Kauf eines neuen Elektrofahrrads zurückzuerhalten, begrenzt auf 1.500 $. Ziel ist es, die Nutzung umweltfreundlicher Verkehrsmittel zu fördern. Die Gutschrift steht Einzelpersonen zur Verfügung, wird jedoch für Besserverdienende reduziert.\",\n \"de_key_points\": [\n \"Die maximale Steuergutschrift beträgt 1.500 $ (30% der Kosten, bis zu 5.000 $ Anschaffungspreis).\",\n \"Sie können die Gutschrift einmal alle drei Jahre in Anspruch nehmen (maximal zwei Fahrräder bei gemeinsamer Veranlagung).\",\n \"Die Gutschrift wird für Steuerzahler mit hohem Einkommen schrittweise reduziert (z.B. über 300.000 $ für Ehepaare).\",\n \"Das Fahrrad muss neu sein, Sicherheitsstandards (UL 2849) erfüllen und eine qualifizierte Hersteller-Identifikationsnummer besitzen.\",\n \"Sie können das Recht auf die Gutschrift auf den Händler übertragen, um einen sofortigen Rabatt beim Kauf zu erhalten.\"\n ],\n \"fr_ai_title\": \"Crédit d'impôt pour vélos électriques neufs: jusqu'à 1 500 $ remboursés.\",\n \"fr_summary\": \"Ce projet de loi introduit un nouveau crédit d'impôt permettant aux citoyens de récupérer jusqu'à 30% du coût d'achat d'un nouveau vélo électrique, plafonné à 1 500 $. L'objectif est d'encourager l'utilisation de transports écologiques. Le crédit est disponible pour les particuliers, mais son montant est réduit pour les revenus élevés.\",\n \"fr_key_points\": [\n \"Le crédit d'impôt maximal est de 1 500 $ (30% du coût du vélo, jusqu'à 5 000 $ de prix d'achat).\",\n \"Vous pouvez bénéficier de ce crédit une fois tous les trois ans (maximum deux vélos pour les déclarations conjointes).\",\n \"Le crédit est progressivement supprimé pour les contribuables à revenu élevé (par exemple, au-dessus de 300 000 $ pour les couples mariés).\",\n \"Le vélo doit être neuf, respecter les normes de sécurité (UL 2849) et posséder un numéro d'identification du fabricant qualifié.\",\n \"Vous avez la possibilité de transférer le crédit au détaillant pour obtenir une réduction immédiate lors de l'achat.\"\n ],\n \"es_ai_title\": \"Crédito fiscal para bicicletas eléctricas nuevas: hasta 1.500 $ de reembolso.\",\n \"es_summary\": \"Esta ley introduce un nuevo crédito fiscal que permite a los ciudadanos recuperar hasta el 30% del costo de compra de una bicicleta eléctrica nueva, con un límite de 1.500 $. El objetivo es fomentar el uso de transporte ecológico. El crédito está disponible para particulares, pero su cuantía se reduce para las personas con ingresos altos.\",\n \"es_key_points\": [\n \"El crédito fiscal máximo es de 1.500 $ (30% del coste de la bicicleta, hasta 5.000 $ de precio de compra).\",\n \"Solo se puede solicitar el crédito una vez cada tres años (máximo dos bicicletas para declaraciones conjuntas).\",\n \"El crédito se elimina progresivamente para los contribuyentes de altos ingresos (por ejemplo, por encima de 300.000 $ para matrimonios).\",\n \"La bicicleta debe ser nueva, cumplir con las normas de seguridad (UL 2849) y tener un número de identificación de fabricante cualificado.\",\n \"Puede transferir el derecho al crédito al minorista para obtener un descuento inmediato en el momento de la compra.\"\n ],\n \"it_ai_title\": \"Credito d'imposta per biciclette elettriche nuove: fino a 1.500 $ di rimborso.\",\n \"it_summary\": \"Questa legge introduce un nuovo credito d'imposta che consente ai cittadini di recuperare fino al 30% del costo di acquisto di una nuova bicicletta elettrica, con un tetto massimo di 1.500 $. L'obiettivo è incoraggiare l'uso di mezzi di trasporto ecologici. Il credito è disponibile per i privati, ma l'importo viene ridotto per i redditi più elevati.\",\n \"it_key_points\": [\n \"Il credito d'imposta massimo è di 1.500 $ (30% del costo della bicicletta, fino a 5.000 $ di spesa).\",\n \"È possibile richiedere il credito una volta ogni tre anni (massimo due biciclette per dichiarazioni congiunte).\",\n \"Il credito viene gradualmente eliminato per i contribuenti ad alto reddito (ad esempio, oltre 300.000 $ per le coppie sposate).\",\n \"La bicicletta deve essere nuova, rispettare gli standard di sicurezza (UL 2849) e avere un numero di identificazione del produttore qualificato.\",\n \"È possibile trasferire il diritto al credito al rivenditore per ottenere uno sconto immediato al momento dell'acquisto.\"\n ],\n \"nl_ai_title\": \"Belastingkrediet voor nieuwe elektrische fietsen: tot 1.500 $ terug.\",\n \"nl_summary\": \"Dit wetsvoorstel introduceert een nieuw belastingkrediet waarmee burgers tot 30% van de kosten voor de aankoop van een nieuwe elektrische fiets kunnen terugkrijgen, met een maximum van 1.500 $. Het doel is het gebruik van milieuvriendelijk vervoer te stimuleren. Het krediet is beschikbaar voor particulieren, maar het bedrag wordt verminderd voor hogere inkomens.\",\n \"nl_key_points\": [\n \"Het maximale belastingkrediet bedraagt 1.500 $ (30% van de kosten van de fiets, tot 5.000 $ aankoopprijs).\",\n \"U kunt het krediet eens in de drie jaar aanvragen (maximaal twee fietsen bij gezamenlijke aangifte).\",\n \"Het krediet wordt geleidelijk afgebouwd voor belastingbetalers met een hoog inkomen (bijv. boven 300.000 $ voor gehuwden).\",\n \"De fiets moet nieuw zijn, voldoen aan veiligheidsnormen (UL 2849) en een gekwalificeerd identificatienummer van de fabrikant hebben.\",\n \"U kunt het recht op het krediet overdragen aan de detailhandelaar om direct korting te krijgen bij aankoop.\"\n ],\n \"pt_ai_title\": \"Crédito fiscal para bicicletas elétricas novas: até 1.500 $ de reembolso.\",\n \"pt_summary\": \"Esta lei introduz um novo crédito fiscal que permite aos cidadãos recuperar até 30% do custo de compra de uma bicicleta elétrica nova, limitado a 1.500 $. O objetivo é incentivar o uso de transportes ecológicos. O crédito está disponível para indivíduos, mas o valor é reduzido para aqueles com rendimentos mais elevados.\",\n \"pt_key_points\": [\n \"O crédito fiscal máximo é de 1.500 $ (30% do custo da bicicleta, até 5.000 $ de preço de compra).\",\n \"Pode solicitar o crédito uma vez a cada três anos (máximo de duas bicicletas para declarações conjuntas).\",\n \"O crédito é gradualmente eliminado para contribuintes de alto rendimento (por exemplo, acima de 300.000 $ para casais).\",\n \"A bicicleta deve ser nova, cumprir as normas de segurança (UL 2849) e ter um número de identificação de fabricante qualificado.\",\n \"Pode transferir o direito ao crédito para o retalhista para obter um desconto imediato no momento da compra.\"\n ],\n \"category\": [\n \"Taxes\",\n \"Transport\",\n \"Environment\"\n ]\n}\n--- FLAGGED_JSON END ---\n\nOUTPUT:\nWyłącznie naprawiony obiekt JSON zgodny ze strukturą:\n{\n \"pl_ai_title\": \"...\", \"pl_summary\": \"...\", \"pl_key_points\": [...],\n \"eng_ai_title\": \"...\", \"eng_summary\": \"...\", \"eng_key_points\": [...],\n \"de_ai_title\": \"...\", \"de_summary\": \"...\", \"de_key_points\": [...],\n \"fr_ai_title\": \"...\", \"fr_summary\": \"...\", \"fr_key_points\": [...],\n \"es_ai_title\": \"...\", \"es_summary\": \"...\", \"es_key_points\": [...],\n \"it_ai_title\": \"...\", \"it_summary\": \"...\", \"it_key_points\": [...],\n \"nl_ai_title\": \"...\", \"nl_summary\": \"...\", \"nl_key_points\": [...],\n \"pt_ai_title\": \"...\", \"pt_summary\": \"...\", \"pt_key_points\": [...],\n \"category\": [\"...\"]\n}\n\n", "ai_response_raw": "{\n \"pl_ai_title\": \"Ulga podatkowa na zakup nowych rowerów elektrycznych (e-bike)\",\n \"pl_summary\": \"Ustawa wprowadza nową ulgę podatkową, która pozwala obywatelom odzyskać 30% kosztów zakupu nowego roweru elektrycznego. Koszt roweru uwzględniany przy obliczaniu ulgi nie może przekroczyć 5000 USD. Ulga jest dostępna dla osób fizycznych, ale jej wysokość jest stopniowo redukowana dla podatników o wyższych dochodach.\",\n \"pl_key_points\": [\n \"Ulga podatkowa wynosi 30% kosztu roweru (maksymalna kwota brana pod uwagę to 5000 USD).\",\n \"Podatnik może skorzystać z ulgi raz na trzy lata (maksymalnie jeden rower na osobę lub dwa przy wspólnym rozliczeniu, pomniejszone o rowery z dwóch poprzednich lat).\",\n \"Ulga jest stopniowo wycofywana dla osób o wysokich dochodach (np. powyżej 300 000 USD dla małżeństw).\",\n \"Rower musi być nowy, spełniać określone normy bezpieczeństwa (np. UL 2849) i posiadać numer identyfikacyjny.\",\n \"Podatnik może przenieść prawo do ulgi na sprzedawcę detalicznego w zamian za płatność (np. zniżkę) w momencie zakupu.\"\n ],\n \"eng_ai_title\": \"Tax Credit for New Electric Bicycle Purchases\",\n \"eng_summary\": \"This bill introduces a new tax credit allowing citizens to recover 30% of the cost of purchasing a new electric bicycle. The cost of the bicycle taken into account for the credit cannot exceed $5,000. The credit is available to individuals, but the amount is phased out for taxpayers with higher incomes.\",\n \"eng_key_points\": [\n \"The tax credit is 30% of the bike's cost (the cost taken into account is limited to $5,000).\",\n \"A taxpayer can claim the credit once every three years (maximum one bike per individual or two for joint filers, reduced by bikes claimed in the two preceding years).\",\n \"The credit phases out for high-income taxpayers (e.g., above $300,000 for married couples filing jointly).\",\n \"The bicycle must be new, meet specific safety standards (e.g., UL 2849), and have a vehicle identification number.\",\n \"The taxpayer can transfer the credit to the retailer in exchange for a payment (e.g., a discount) at the time of purchase.\"\n ],\n \"de_ai_title\": \"Steuergutschrift für den Kauf neuer E-Bikes\",\n \"de_summary\": \"Das Gesetz führt eine neue Steuergutschrift ein, die es Bürgern ermöglicht, 30% der Kosten für den Kauf eines neuen Elektrofahrrads zurückzuerhalten. Die für die Gutschrift berücksichtigten Kosten des Fahrrads dürfen 5.000 $ nicht überschreiten. Die Gutschrift steht Einzelpersonen zur Verfügung, wird jedoch für Steuerzahler mit höherem Einkommen schrittweise reduziert.\",\n \"de_key_points\": [\n \"Die Steuergutschrift beträgt 30% der Fahrradkosten (die berücksichtigten Kosten sind auf 5.000 $ begrenzt).\",\n \"Ein Steuerzahler kann die Gutschrift alle drei Jahre in Anspruch nehmen (maximal ein Fahrrad pro Person oder zwei bei gemeinsamer Veranlagung, abzüglich der in den zwei vorangegangenen Jahren beanspruchten Fahrräder).\",\n \"Die Gutschrift wird für Steuerzahler mit hohem Einkommen schrittweise reduziert (z.B. über 300.000 $ für Ehepaare).\",\n \"Das Fahrrad muss neu sein, bestimmte Sicherheitsstandards (z.B. UL 2849) erfüllen und eine Fahrzeugidentifikationsnummer haben.\",\n \"Der Steuerzahler kann die Gutschrift auf den Einzelhändler übertragen, um im Gegenzug eine Zahlung (z.B. einen Rabatt) beim Kauf zu erhalten.\"\n ],\n \"fr_ai_title\": \"Crédit d'impôt pour l'achat de vélos électriques neufs\",\n \"fr_summary\": \"Ce projet de loi introduit un nouveau crédit d'impôt permettant aux citoyens de récupérer 30% du coût d'achat d'un nouveau vélo électrique. Le coût du vélo pris en compte pour le crédit ne peut excéder 5 000 $. Le crédit est disponible pour les particuliers, mais son montant est progressivement réduit pour les contribuables aux revenus plus élevés.\",\n \"fr_key_points\": [\n \"Le crédit d'impôt est de 30% du coût du vélo (le coût pris en compte est limité à 5 000 $).\",\n \"Un contribuable peut réclamer le crédit une fois tous les trois ans (maximum un vélo par personne ou deux pour les déclarations conjointes, réduit par les vélos réclamés au cours des deux années précédentes).\",\n \"Le crédit est progressivement supprimé pour les contribuables à revenu élevé (par exemple, au-dessus de 300 000 $ pour les couples mariés).\",\n \"Le vélo doit être neuf, respecter des normes de sécurité spécifiques (par exemple, UL 2849) et posséder un numéro d'identification de véhicule.\",\n \"Le contribuable peut transférer le crédit au détaillant en échange d'un paiement (par exemple, une remise) au moment de l'achat.\"\n ],\n \"es_ai_title\": \"Crédito fiscal para la compra de bicicletas eléctricas nuevas\",\n \"es_summary\": \"Esta ley introduce un nuevo crédito fiscal que permite a los ciudadanos recuperar el 30% del costo de compra de una bicicleta eléctrica nueva. El costo de la bicicleta tenido en cuenta para el crédito no puede exceder los 5.000 $. El crédito está disponible para particulares, pero su cuantía se reduce progresivamente para los contribuyentes con ingresos más altos.\",\n \"es_key_points\": [\n \"El crédito fiscal es del 30% del costo de la bicicleta (el costo tenido en cuenta está limitado a 5.000 $).\",\n \"Un contribuyente puede reclamar el crédito una vez cada tres años (máximo una bicicleta por persona o dos para declaraciones conjuntas, reducido por las bicicletas reclamadas en los dos años anteriores).\",\n \"El crédito se elimina progresivamente para los contribuyentes de altos ingresos (por ejemplo, por encima de 300.000 $ para matrimonios).\",\n \"La bicicleta debe ser nueva, cumplir con normas de seguridad específicas (por ejemplo, UL 2849) y tener un número de identificación del vehículo.\",\n \"El contribuyente puede transferir el crédito al minorista a cambio de un pago (por ejemplo, un descuento) en el momento de la compra.\"\n ],\n \"it_ai_title\": \"Credito d'imposta per l'acquisto di nuove biciclette elettriche\",\n \"it_summary\": \"Questa legge introduce un nuovo credito d'imposta che consente ai cittadini di recuperare il 30% del costo di acquisto di una nuova bicicletta elettrica. Il costo della bicicletta preso in considerazione per il credito non può superare i 5.000 $. Il credito è disponibile per i privati, ma l'importo viene gradualmente ridotto per i contribuenti con redditi più elevati.\",\n \"it_key_points\": [\n \"Il credito d'imposta è pari al 30% del costo della bicicletta (il costo preso in considerazione è limitato a 5.000 $).\",\n \"Un contribuente può richiedere il credito una volta ogni tre anni (massimo una bicicletta per persona o due per dichiarazioni congiunte, ridotto dalle biciclette richieste nei due anni precedenti).\",\n \"Il credito viene gradualmente eliminato per i contribuenti ad alto reddito (ad esempio, oltre 300.000 $ per le coppie sposate).\",\n \"La bicicletta deve essere nuova, rispettare specifici standard di sicurezza (ad esempio, UL 2849) e avere un numero di identificazione del veicolo.\",\n \"Il contribuente può trasferire il credito al rivenditore in cambio di un pagamento (ad esempio, uno sconto) al momento dell'acquisto.\"\n ],\n \"nl_ai_title\": \"Belastingkrediet voor de aankoop van nieuwe elektrische fietsen\",\n \"nl_summary\": \"Dit wetsvoorstel introduceert een nieuw belastingkrediet waarmee burgers 30% van de kosten voor de aankoop van een nieuwe elektrische fiets kunnen terugkrijgen. De kosten van de fiets die in aanmerking worden genomen voor het krediet mogen niet hoger zijn dan 5.000 $. Het krediet is beschikbaar voor particulieren, maar het bedrag wordt geleidelijk afgebouwd voor belastingbetalers met hogere inkomens.\",\n \"nl_key_points\": [\n \"Het belastingkrediet bedraagt 30% van de kosten van de fiets (de in aanmerking genomen kosten zijn beperkt tot 5.000 $).\",\n \"Een belastingbetaler kan het krediet eens in de drie jaar aanvragen (maximaal één fiets per persoon of twee bij gezamenlijke aangifte, verminderd met fietsen die in de twee voorgaande jaren zijn geclaimd).\",\n \"Het krediet wordt geleidelijk afgebouwd voor belastingbetalers met een hoog inkomen (bijv. boven 300.000 $ voor gehuwden).\",\n \"De fiets moet nieuw zijn, voldoen aan specifieke veiligheidsnormen (bijv. UL 2849) en een voertuigidentificatienummer hebben.\",\n \"De belastingbetaler kan het krediet overdragen aan de detailhandelaar in ruil voor een betaling (bijv. korting) op het moment van aankoop.\"\n ],\n \"pt_ai_title\": \"Crédito fiscal para a compra de bicicletas elétricas novas\",\n \"pt_summary\": \"Esta lei introduz um novo crédito fiscal que permite aos cidadãos recuperar 30% do custo de compra de uma bicicleta elétrica nova. O custo da bicicleta considerado para o crédito não pode exceder 5.000 $. O crédito está disponível para indivíduos, mas o valor é gradualmente reduzido para contribuintes com rendimentos mais elevados.\",\n \"pt_key_points\": [\n \"O crédito fiscal é de 30% do custo da bicicleta (o custo considerado é limitado a 5.000 $).\",\n \"Um contribuinte pode solicitar o crédito uma vez a cada três anos (máximo de uma bicicleta por pessoa ou duas para declarações conjuntas, reduzido pelas bicicletas solicitadas nos dois anos anteriores).\",\n \"O crédito é gradualmente eliminado para contribuintes de alto rendimento (por exemplo, acima de 300.000 $ para casais).\",\n \"A bicicleta deve ser nova, cumprir normas de segurança específicas (por exemplo, UL 2849) e ter um número de identificação do veículo.\",\n \"O contribuinte pode transferir o crédito para o retalhista em troca de um pagamento (por exemplo, um desconto) no momento da compra.\"\n ],\n \"category\": [\n \"Taxes\",\n \"Transport\",\n \"Environment\"\n ]\n}" }, { "timestamp": "2025-12-30T23:07:23.674Z", "source_url": "https://www.congress.gov/118/bills/s881/BILLS-118s881is.xml", "model": "gemini-flash-lite-latest", "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n118 S881 IS: Electric Bicycle Incentive Kickstart for the Environment Act U.S. Senate 2023-03-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS1st SessionS. 881IN THE SENATE OF THE UNITED STATESMarch 21, 2023Mr. Schatz (for himself and Mr. Markey) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to provide a credit for the purchase of certain new electric bicycles.1.Short titleThis Act may be cited as the Electric Bicycle Incentive Kickstart for the Environment Act or as the E-BIKE Act. 2.Credit for certain new electric bicycles(a)In generalSubpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C.Electric bicycles(a)Allowance of creditIn the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the cost of each qualified electric bicycle placed in service by the taxpayer during such taxable year.(b)Limitations(1)Limitation on cost per bicycle taken into accountThe amount taken into account under subsection (a) as the cost of any qualified electric bicycle shall not exceed $5,000.(2)Limitation on number of bicyclesIn the case of any taxpayer for any taxable year, the number of qualified electric bicycles taken into account under subsection (a) shall not exceed the excess (if any) of—(A)1 (2 in the case of a joint return), reduced by(B)the aggregate number of qualified electric bicycles taken into account by the taxpayer under subsection (a) for the 2 preceding taxable years.(3)Phaseout based on income(A)Phaseout based on modified adjusted gross incomeThe credit allowed under subsection (a) shall be reduced by $100 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds—(i)$300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),(ii)$225,000 in the case of a head of household (as defined in section 2(b)), and(iii)$150,000 in the case of a taxpayer not described in clause (i) or (ii).(B)Special rule for modified adjusted gross income taken into accountThe modified adjusted gross income of the taxpayer that is taken into account for purposes of subparagraph (A) shall be the lesser of—(i)the modified adjusted gross income for the taxable year with respect to which the credit is claimed, or(ii)the modified adjusted gross income for the immediately preceding taxable year. (C)Modified adjusted gross incomeFor purposes of subparagraph (A), the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.(c)Qualified electric bicycleFor purposes of this section—(1)In generalThe term qualified electric bicycle means a bicycle or tricycle—(A)the original use of which commences with the taxpayer, (B)which is acquired for use by the taxpayer and not for resale,(C)which is not property of a character subject to an allowance for depreciation or amortization in the hands of the taxpayer,(D)which is made by a qualified manufacturer and is labeled with the qualified vehicle identification number assigned to such bicycle or tricycle by such manufacturer,(E)with respect to which the aggregate amount paid for such acquisition does not exceed $8,000,(F)which is a class 1 electric bicycle or tricycle, a class 2 electric bicycle or tricycle, or a class 3 electric bicycle or tricycle,(G)which is equipped with—(i)fully operable pedals, (ii)a saddle or seat for the rider, and(iii)an electric motor of less than 750 watts which is designed to provide assistance in propelling the bicycle or tricycle and—(I)does not provide such assistance if the bicycle or tricycle is moving in excess of 20 miler per hour, or(II)if such motor only provides such assistance when the rider is pedaling, does not provide such assistance if the bicycle or tricycle is moving in excess of 28 miles per hour,(H)which is not equipped with any motor other than the motor described in subparagraph (G)(iii),(I)which is not capable of exceeding the speed limitation in paragraph (2) by means of any electronic switch, setting or software modification provided or made available by the manufacturer, and(J)which has a drive system that has been certified by an accredited laboratory to Underwriters Laboratory (UL) standard UL 2849, or a battery that has been certified to any of the battery safety standards listed in such standard UL 2849 or such other drive system or battery safety standard as may be recognized by the United States Consumer Product Safety Commission. (2)Class 1 electric bicycle or tricycleThe term class 1 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour, and that is not a class 3 electric bicycle or tricycle.(3)Class 2 electric bicycle or tricycleThe term class 2 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that may be used to propel the vehicle without the need of any additional assistance, and that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour.(4)Class 3 electric bicycle or tricycleThe term class 3 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, and that is not capable of providing assistance when the speed of the vehicle exceeds 28 miles per hour.(d)Special rule for bicycles used by an individual in a trade or businessIn the case of any bicycle or tricycle with respect to which the taxpayer elects (at such time and in such manner as the Secretary may provide) the application of this subsection—(1)subsections (c)(1)(C) and (f)(2) shall not apply with respect to such bicycle or tricycle, and(2)no deduction (including any deduction for depreciation or amortization) or credit (other than the credit allowed under this section) shall be allowed for the cost of such bicycle or tricycle.(e)VIN number requirement(1)In generalNo credit shall be allowed under subsection (a) with respect to any qualified electric bicycle unless the taxpayer includes the qualified vehicle identification number of such bicycle on the return of tax for the taxable year.(2)Qualified vehicle identification numberFor purposes of this section, the term qualified vehicle identification number means, with respect to any qualified electric bicycle, the vehicle identification number assigned to such bicycle by a qualified manufacturer pursuant to the methodology referred to in paragraph (3)(A).(3)Qualified manufacturerFor purposes of this section, the term qualified manufacturer means any manufacturer of qualified electric bicycles which enters into an agreement with the Secretary which provides that such manufacturer will—(A)assign a vehicle identification number to each qualified electric bicycle produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to such bicycle (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide), (B)label such bicycle with such number in such manner as the Secretary may provide, and(C)make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the vehicle identification numbers so assigned and including such information as the Secretary may require with respect to the qualified electric bicycle to which such number was so assigned.(f)Special rules(1)Basis reductionFor purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed.(2)No double benefitThe amount of any deduction or other credit allowable under this chapter for a qualified electric bicycle for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection for such bicycle.(3)Property used outside united states not qualifiedNo credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1).(4)RecaptureThe Secretary shall, by regulations or other guidance, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any property which ceases to be property eligible for such credit.(5)Election not to take creditNo credit shall be allowed under subsection (a) for any qualified electric bicycle if the taxpayer elects to not have this section apply to such bicycle.(g)Treatment of certain possessions(1)Payments to possessions with mirror code tax systemsThe Secretary shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section (determined without regard to this subsection). Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession.(2)Payments to other possessionsThe Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan which has been approved by the Secretary under which such possession will promptly distribute such payments to its residents.(3)Mirror code tax system; treatment of paymentsRules similar to the rules of paragraphs (3), (4), and (5) of section 21(h) shall apply for purposes of this section. (h)Transfer of credit(1)In generalSubject to such regulations or other guidance as the Secretary determines necessary or appropriate, if the taxpayer who acquires a qualified electric bicycle is an individual and elects the application of this subsection with respect to such qualified electric bicycle, the credit which would (but for this subsection) be allowed to such taxpayer with respect to such qualified electric bicycle shall be allowed to the eligible entity specified in such election (and not to such taxpayer).(2)Eligible entityFor purposes of this paragraph, the term eligible entity means, with respect to the qualified electric bicycle for which the credit is allowed under subsection (a), the retailer which sold such qualified electric bicycle to the taxpayer and has—(A)subject to paragraph (4), registered with the Secretary for purposes of this paragraph, at such time, and in such form and manner, as the Secretary may prescribe, (B)prior to the election described in paragraph (1) and no later than at the time of such sale, disclosed to the taxpayer purchasing such qualified electric bicycle—(i)the retail price, (ii)the value of the credit allowed or other incentive available for the purchase of such qualified electric bicycle, (iii)all fees associated with the purchase of such qualified electric bicycle, and (iv)the amount provided by the retailer to such taxpayer as a condition of the election described in paragraph (1), (C)made payment to such taxpayer (whether in cash or in the form of a partial payment or down payment for the purchase of such qualified electric bicycle) in an amount equal to the credit otherwise allowable to such taxpayer, and (D)with respect to any incentive otherwise available for the purchase of a qualified electric bicycle for which a credit is allowed under this section, including any incentive in the form of a rebate or discount provided by the retailer or manufacturer, ensured that—(i)the availability or use of such incentive shall not limit the ability of a taxpayer to make an election described in paragraph (1), and(ii)such election shall not limit the value or use of such incentive.(3)TimingAn election described in paragraph (1) shall be made by the taxpayer not later than the date on which the qualified electric bicycle for which the credit is allowed under subsection (a) is purchased. (4)Revocation of registrationUpon determination by the Secretary that a retailer has failed to comply with the requirements described in paragraph (2), the Secretary may revoke the registration (as described in subparagraph (A) of such paragraph) of such retailer. (5)Tax treatment of paymentsWith respect to any payment described in paragraph (2)(C), such payment—(A)shall not be includible in the gross income of the taxpayer, and(B)with respect to the retailer, shall not be deductible under this title.(6)Application of certain other requirementsIn the case of any election under paragraph (1) with respect to any qualified electric bicycle—(A)the amount of the reduction under subsection (b) shall be determined with respect to the modified adjusted gross income of the taxpayer for the taxable year preceding the taxable year in which such qualified electric bicycle was acquired (and not with respect to such income for the taxable year in which such qualified electric bicycle was acquired),(B)the requirements of paragraphs (1) and (2) of subsection (f) shall apply to the taxpayer who acquired the qualified electric bicycle in the same manner as if the credit determined under this section with respect to such qualified electric bicycle were allowed to such taxpayer, and(C)subsection (f)(5) shall not apply.(7)Advance payment to registered retailers(A)In generalThe Secretary shall establish a program to make advance payments to any eligible entity in an amount equal to the cumulative amount of the credits allowed under subsection (a) with respect to any qualified electric bicycles sold by such entity for which an election described in paragraph (1) has been made. (B)Excessive paymentsRules similar to the rules of section 6417(c)(6) shall apply for purposes of this paragraph. (8)RetailerFor purposes of this subsection, the term retailer means a person engaged in the trade or business of selling qualified electric bicycles in a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States..(b)Conforming amendments(1)Section 1016(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , and, and by adding at the end the following new paragraph: (39)to the extent provided in section 36C(f)(1)..(2)Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B,.(3)Section 6213(g)(2) of such Code is amended—(A)in subparagraph (U), by striking and at the end,(B)in subparagraph (V), by striking the period at the end and inserting , and, and(C)by adding at the end the following:(W)an omission of a correct vehicle identification number required under section 36C(e) (relating to electric bicycles credit) to be included on a return..(4)Section 6501(m) of such Code is amended by inserting 36C(f)(5), after 35(g)(11),. (5)Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B,.(c)Clerical amendmentThe table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:Sec. 36C. Electric bicycles..(d)Effective dateThe amendments made by this section shall apply to property placed in service after the date of the enactment of this Act, in taxable years ending after such date.(e)Treasury reportNot later than 3 years after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall make publicly available a written report specifying the number of taxpayers claiming the credit allowed under section 36C of the Internal Revenue Code of 1986 (as added by this section) and the aggregate dollar amount of such credits so allowed. Such information shall be stated separately for taxable years beginning in 2023 and 2024, and shall be stated separately with respect to each such years with respect to taxpayers in each of the income brackets to which section 1 of such Code applies.\n\nSUMMARY TO EVALUATE:\nTitle: Tax Credit for New Electric Bicycle Purchases: Up to $1,500 Back.\nSummary: This bill introduces a new tax credit allowing citizens to recover up to 30% of the cost of purchasing a new electric bicycle, capped at $1,500. The goal is to encourage the use of environmentally friendly transportation. The credit is available to individuals, but the amount is reduced for high-income earners.\nKey Points: The maximum tax credit is $1,500 (30% of the bike cost, up to $5,000)., You can claim the credit once every three years (maximum two bikes for joint filers)., The credit phases out for high-income taxpayers (e.g., above $300,000 for married couples filing jointly)., The bicycle must be new, meet safety standards (UL 2849), and have a qualified manufacturer identification number., You can transfer the credit to the retailer to receive an immediate discount at the point of sale.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n \"is_valid\": true/false,\n \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n", "ai_response_raw": "{\n \"is_valid\": false,\n \"issue\": \"fabricated_entity\"\n}" }, { "timestamp": "2025-12-30T16:50:04.036Z", "source_url": "https://www.congress.gov/118/bills/s881/BILLS-118s881is.xml", "model": "gemini-flash-latest", "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i konsekwencjach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub konsekwencje (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii.\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n118 S881 IS: Electric Bicycle Incentive Kickstart for the Environment Act U.S. Senate 2023-03-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS1st SessionS. 881IN THE SENATE OF THE UNITED STATESMarch 21, 2023Mr. Schatz (for himself and Mr. Markey) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to provide a credit for the purchase of certain new electric bicycles.1.Short titleThis Act may be cited as the Electric Bicycle Incentive Kickstart for the Environment Act or as the E-BIKE Act. 2.Credit for certain new electric bicycles(a)In generalSubpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C.Electric bicycles(a)Allowance of creditIn the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the cost of each qualified electric bicycle placed in service by the taxpayer during such taxable year.(b)Limitations(1)Limitation on cost per bicycle taken into accountThe amount taken into account under subsection (a) as the cost of any qualified electric bicycle shall not exceed $5,000.(2)Limitation on number of bicyclesIn the case of any taxpayer for any taxable year, the number of qualified electric bicycles taken into account under subsection (a) shall not exceed the excess (if any) of—(A)1 (2 in the case of a joint return), reduced by(B)the aggregate number of qualified electric bicycles taken into account by the taxpayer under subsection (a) for the 2 preceding taxable years.(3)Phaseout based on income(A)Phaseout based on modified adjusted gross incomeThe credit allowed under subsection (a) shall be reduced by $100 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds—(i)$300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),(ii)$225,000 in the case of a head of household (as defined in section 2(b)), and(iii)$150,000 in the case of a taxpayer not described in clause (i) or (ii).(B)Special rule for modified adjusted gross income taken into accountThe modified adjusted gross income of the taxpayer that is taken into account for purposes of subparagraph (A) shall be the lesser of—(i)the modified adjusted gross income for the taxable year with respect to which the credit is claimed, or(ii)the modified adjusted gross income for the immediately preceding taxable year. (C)Modified adjusted gross incomeFor purposes of subparagraph (A), the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.(c)Qualified electric bicycleFor purposes of this section—(1)In generalThe term qualified electric bicycle means a bicycle or tricycle—(A)the original use of which commences with the taxpayer, (B)which is acquired for use by the taxpayer and not for resale,(C)which is not property of a character subject to an allowance for depreciation or amortization in the hands of the taxpayer,(D)which is made by a qualified manufacturer and is labeled with the qualified vehicle identification number assigned to such bicycle or tricycle by such manufacturer,(E)with respect to which the aggregate amount paid for such acquisition does not exceed $8,000,(F)which is a class 1 electric bicycle or tricycle, a class 2 electric bicycle or tricycle, or a class 3 electric bicycle or tricycle,(G)which is equipped with—(i)fully operable pedals, (ii)a saddle or seat for the rider, and(iii)an electric motor of less than 750 watts which is designed to provide assistance in propelling the bicycle or tricycle and—(I)does not provide such assistance if the bicycle or tricycle is moving in excess of 20 miler per hour, or(II)if such motor only provides such assistance when the rider is pedaling, does not provide such assistance if the bicycle or tricycle is moving in excess of 28 miles per hour,(H)which is not equipped with any motor other than the motor described in subparagraph (G)(iii),(I)which is not capable of exceeding the speed limitation in paragraph (2) by means of any electronic switch, setting or software modification provided or made available by the manufacturer, and(J)which has a drive system that has been certified by an accredited laboratory to Underwriters Laboratory (UL) standard UL 2849, or a battery that has been certified to any of the battery safety standards listed in such standard UL 2849 or such other drive system or battery safety standard as may be recognized by the United States Consumer Product Safety Commission. (2)Class 1 electric bicycle or tricycleThe term class 1 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour, and that is not a class 3 electric bicycle or tricycle.(3)Class 2 electric bicycle or tricycleThe term class 2 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that may be used to propel the vehicle without the need of any additional assistance, and that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour.(4)Class 3 electric bicycle or tricycleThe term class 3 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, and that is not capable of providing assistance when the speed of the vehicle exceeds 28 miles per hour.(d)Special rule for bicycles used by an individual in a trade or businessIn the case of any bicycle or tricycle with respect to which the taxpayer elects (at such time and in such manner as the Secretary may provide) the application of this subsection—(1)subsections (c)(1)(C) and (f)(2) shall not apply with respect to such bicycle or tricycle, and(2)no deduction (including any deduction for depreciation or amortization) or credit (other than the credit allowed under this section) shall be allowed for the cost of such bicycle or tricycle.(e)VIN number requirement(1)In generalNo credit shall be allowed under subsection (a) with respect to any qualified electric bicycle unless the taxpayer includes the qualified vehicle identification number of such bicycle on the return of tax for the taxable year.(2)Qualified vehicle identification numberFor purposes of this section, the term qualified vehicle identification number means, with respect to any qualified electric bicycle, the vehicle identification number assigned to such bicycle by a qualified manufacturer pursuant to the methodology referred to in paragraph (3)(A).(3)Qualified manufacturerFor purposes of this section, the term qualified manufacturer means any manufacturer of qualified electric bicycles which enters into an agreement with the Secretary which provides that such manufacturer will—(A)assign a vehicle identification number to each qualified electric bicycle produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to such bicycle (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide), (B)label such bicycle with such number in such manner as the Secretary may provide, and(C)make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the vehicle identification numbers so assigned and including such information as the Secretary may require with respect to the qualified electric bicycle to which such number was so assigned.(f)Special rules(1)Basis reductionFor purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed.(2)No double benefitThe amount of any deduction or other credit allowable under this chapter for a qualified electric bicycle for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection for such bicycle.(3)Property used outside united states not qualifiedNo credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1).(4)RecaptureThe Secretary shall, by regulations or other guidance, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any property which ceases to be property eligible for such credit.(5)Election not to take creditNo credit shall be allowed under subsection (a) for any qualified electric bicycle if the taxpayer elects to not have this section apply to such bicycle.(g)Treatment of certain possessions(1)Payments to possessions with mirror code tax systemsThe Secretary shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section (determined without regard to this subsection). Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession.(2)Payments to other possessionsThe Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan which has been approved by the Secretary under which such possession will promptly distribute such payments to its residents.(3)Mirror code tax system; treatment of paymentsRules similar to the rules of paragraphs (3), (4), and (5) of section 21(h) shall apply for purposes of this section. (h)Transfer of credit(1)In generalSubject to such regulations or other guidance as the Secretary determines necessary or appropriate, if the taxpayer who acquires a qualified electric bicycle is an individual and elects the application of this subsection with respect to such qualified electric bicycle, the credit which would (but for this subsection) be allowed to such taxpayer with respect to such qualified electric bicycle shall be allowed to the eligible entity specified in such election (and not to such taxpayer).(2)Eligible entityFor purposes of this paragraph, the term eligible entity means, with respect to the qualified electric bicycle for which the credit is allowed under subsection (a), the retailer which sold such qualified electric bicycle to the taxpayer and has—(A)subject to paragraph (4), registered with the Secretary for purposes of this paragraph, at such time, and in such form and manner, as the Secretary may prescribe, (B)prior to the election described in paragraph (1) and no later than at the time of such sale, disclosed to the taxpayer purchasing such qualified electric bicycle—(i)the retail price, (ii)the value of the credit allowed or other incentive available for the purchase of such qualified electric bicycle, (iii)all fees associated with the purchase of such qualified electric bicycle, and (iv)the amount provided by the retailer to such taxpayer as a condition of the election described in paragraph (1), (C)made payment to such taxpayer (whether in cash or in the form of a partial payment or down payment for the purchase of such qualified electric bicycle) in an amount equal to the credit otherwise allowable to such taxpayer, and (D)with respect to any incentive otherwise available for the purchase of a qualified electric bicycle for which a credit is allowed under this section, including any incentive in the form of a rebate or discount provided by the retailer or manufacturer, ensured that—(i)the availability or use of such incentive shall not limit the ability of a taxpayer to make an election described in paragraph (1), and(ii)such election shall not limit the value or use of such incentive.(3)TimingAn election described in paragraph (1) shall be made by the taxpayer not later than the date on which the qualified electric bicycle for which the credit is allowed under subsection (a) is purchased. (4)Revocation of registrationUpon determination by the Secretary that a retailer has failed to comply with the requirements described in paragraph (2), the Secretary may revoke the registration (as described in subparagraph (A) of such paragraph) of such retailer. (5)Tax treatment of paymentsWith respect to any payment described in paragraph (2)(C), such payment—(A)shall not be includible in the gross income of the taxpayer, and(B)with respect to the retailer, shall not be deductible under this title.(6)Application of certain other requirementsIn the case of any election under paragraph (1) with respect to any qualified electric bicycle—(A)the amount of the reduction under subsection (b) shall be determined with respect to the modified adjusted gross income of the taxpayer for the taxable year preceding the taxable year in which such qualified electric bicycle was acquired (and not with respect to such income for the taxable year in which such qualified electric bicycle was acquired),(B)the requirements of paragraphs (1) and (2) of subsection (f) shall apply to the taxpayer who acquired the qualified electric bicycle in the same manner as if the credit determined under this section with respect to such qualified electric bicycle were allowed to such taxpayer, and(C)subsection (f)(5) shall not apply.(7)Advance payment to registered retailers(A)In generalThe Secretary shall establish a program to make advance payments to any eligible entity in an amount equal to the cumulative amount of the credits allowed under subsection (a) with respect to any qualified electric bicycles sold by such entity for which an election described in paragraph (1) has been made. (B)Excessive paymentsRules similar to the rules of section 6417(c)(6) shall apply for purposes of this paragraph. (8)RetailerFor purposes of this subsection, the term retailer means a person engaged in the trade or business of selling qualified electric bicycles in a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States..(b)Conforming amendments(1)Section 1016(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , and, and by adding at the end the following new paragraph: (39)to the extent provided in section 36C(f)(1)..(2)Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B,.(3)Section 6213(g)(2) of such Code is amended—(A)in subparagraph (U), by striking and at the end,(B)in subparagraph (V), by striking the period at the end and inserting , and, and(C)by adding at the end the following:(W)an omission of a correct vehicle identification number required under section 36C(e) (relating to electric bicycles credit) to be included on a return..(4)Section 6501(m) of such Code is amended by inserting 36C(f)(5), after 35(g)(11),. (5)Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B,.(c)Clerical amendmentThe table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:Sec. 36C. Electric bicycles..(d)Effective dateThe amendments made by this section shall apply to property placed in service after the date of the enactment of this Act, in taxable years ending after such date.(e)Treasury reportNot later than 3 years after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall make publicly available a written report specifying the number of taxpayers claiming the credit allowed under section 36C of the Internal Revenue Code of 1986 (as added by this section) and the aggregate dollar amount of such credits so allowed. Such information shall be stated separately for taxable years beginning in 2023 and 2024, and shall be stated separately with respect to each such years with respect to taxpayers in each of the income brackets to which section 1 of such Code applies.\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n \"pl_key_points\": [\n \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n \"Drugi krótki punkt po polsku...\"\n ],\n \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n \"eng_key_points\": [\n \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n \"Second short bullet point in English...\"\n ],\n \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n \"de_key_points\": [\n \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n ],\n \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n \"fr_key_points\": [\n \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n \"Deuxième court point en français...\"\n ],\n \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n \"es_key_points\": [\n \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n \"Segundo punto breve en español...\"\n ],\n \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n \"it_key_points\": [\n \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n \"Secondo breve punto in italiano...\"\n ],\n \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n \"nl_key_points\": [\n \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n \"Tweede korte punt in het Nederlands...\"\n ],\n \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n \"pt_key_points\": [\n \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n \"Segundo ponto curto em português...\"\n ],\n \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n", "ai_response_raw": "{\n \"pl_ai_title\": \"Ulga podatkowa na zakup nowych rowerów elektrycznych (e-bike).\",\n \"pl_summary\": \"Ustawa wprowadza nową ulgę podatkową, która pozwala obywatelom odzyskać do 30% kosztów zakupu nowego roweru elektrycznego, maksymalnie 1500 USD. Celem jest zachęcenie do korzystania z ekologicznych środków transportu. Ulga jest dostępna dla osób fizycznych, ale jej wysokość zależy od poziomu dochodów.\",\n \"pl_key_points\": [\n \"Maksymalna ulga podatkowa wynosi 1500 USD (30% ceny roweru, do 5000 USD kosztu).\",\n \"Możesz skorzystać z ulgi raz na trzy lata (maksymalnie dwa rowery na wspólne rozliczenie).\",\n \"Ulga jest stopniowo wycofywana dla osób o wysokich dochodach (np. powyżej 300 000 USD dla małżeństw).\",\n \"Rower musi być nowy, spełniać normy bezpieczeństwa (UL 2849) i mieć numer identyfikacyjny producenta.\",\n \"Możesz przenieść prawo do ulgi na sprzedawcę, aby uzyskać natychmiastową zniżkę przy zakupie.\"\n ],\n \"eng_ai_title\": \"Tax Credit for New Electric Bicycle Purchases: Up to $1,500 Back.\",\n \"eng_summary\": \"This bill introduces a new tax credit allowing citizens to recover up to 30% of the cost of purchasing a new electric bicycle, capped at $1,500. The goal is to encourage the use of environmentally friendly transportation. The credit is available to individuals, but the amount is reduced for high-income earners.\",\n \"eng_key_points\": [\n \"The maximum tax credit is $1,500 (30% of the bike cost, up to $5,000).\",\n \"You can claim the credit once every three years (maximum two bikes for joint filers).\",\n \"The credit phases out for high-income taxpayers (e.g., above $300,000 for married couples filing jointly).\",\n \"The bicycle must be new, meet safety standards (UL 2849), and have a qualified manufacturer identification number.\",\n \"You can transfer the credit to the retailer to receive an immediate discount at the point of sale.\"\n ],\n \"de_ai_title\": \"Steuergutschrift für neue E-Bikes: Bis zu 1.500 $ Rückerstattung.\",\n \"de_summary\": \"Das Gesetz führt eine neue Steuergutschrift ein, die es Bürgern ermöglicht, bis zu 30% der Kosten für den Kauf eines neuen Elektrofahrrads zurückzuerhalten, begrenzt auf 1.500 $. Ziel ist es, die Nutzung umweltfreundlicher Verkehrsmittel zu fördern. Die Gutschrift steht Einzelpersonen zur Verfügung, wird jedoch für Besserverdienende reduziert.\",\n \"de_key_points\": [\n \"Die maximale Steuergutschrift beträgt 1.500 $ (30% der Kosten, bis zu 5.000 $ Anschaffungspreis).\",\n \"Sie können die Gutschrift einmal alle drei Jahre in Anspruch nehmen (maximal zwei Fahrräder bei gemeinsamer Veranlagung).\",\n \"Die Gutschrift wird für Steuerzahler mit hohem Einkommen schrittweise reduziert (z.B. über 300.000 $ für Ehepaare).\",\n \"Das Fahrrad muss neu sein, Sicherheitsstandards (UL 2849) erfüllen und eine qualifizierte Hersteller-Identifikationsnummer besitzen.\",\n \"Sie können das Recht auf die Gutschrift auf den Händler übertragen, um einen sofortigen Rabatt beim Kauf zu erhalten.\"\n ],\n \"fr_ai_title\": \"Crédit d'impôt pour vélos électriques neufs: jusqu'à 1 500 $ remboursés.\",\n \"fr_summary\": \"Ce projet de loi introduit un nouveau crédit d'impôt permettant aux citoyens de récupérer jusqu'à 30% du coût d'achat d'un nouveau vélo électrique, plafonné à 1 500 $. L'objectif est d'encourager l'utilisation de transports écologiques. Le crédit est disponible pour les particuliers, mais son montant est réduit pour les revenus élevés.\",\n \"fr_key_points\": [\n \"Le crédit d'impôt maximal est de 1 500 $ (30% du coût du vélo, jusqu'à 5 000 $ de prix d'achat).\",\n \"Vous pouvez bénéficier de ce crédit une fois tous les trois ans (maximum deux vélos pour les déclarations conjointes).\",\n \"Le crédit est progressivement supprimé pour les contribuables à revenu élevé (par exemple, au-dessus de 300 000 $ pour les couples mariés).\",\n \"Le vélo doit être neuf, respecter les normes de sécurité (UL 2849) et posséder un numéro d'identification du fabricant qualifié.\",\n \"Vous avez la possibilité de transférer le crédit au détaillant pour obtenir une réduction immédiate lors de l'achat.\"\n ],\n \"es_ai_title\": \"Crédito fiscal para bicicletas eléctricas nuevas: hasta 1.500 $ de reembolso.\",\n \"es_summary\": \"Esta ley introduce un nuevo crédito fiscal que permite a los ciudadanos recuperar hasta el 30% del costo de compra de una bicicleta eléctrica nueva, con un límite de 1.500 $. El objetivo es fomentar el uso de transporte ecológico. El crédito está disponible para particulares, pero su cuantía se reduce para las personas con ingresos altos.\",\n \"es_key_points\": [\n \"El crédito fiscal máximo es de 1.500 $ (30% del coste de la bicicleta, hasta 5.000 $ de precio de compra).\",\n \"Solo se puede solicitar el crédito una vez cada tres años (máximo dos bicicletas para declaraciones conjuntas).\",\n \"El crédito se elimina progresivamente para los contribuyentes de altos ingresos (por ejemplo, por encima de 300.000 $ para matrimonios).\",\n \"La bicicleta debe ser nueva, cumplir con las normas de seguridad (UL 2849) y tener un número de identificación de fabricante cualificado.\",\n \"Puede transferir el derecho al crédito al minorista para obtener un descuento inmediato en el momento de la compra.\"\n ],\n \"it_ai_title\": \"Credito d'imposta per biciclette elettriche nuove: fino a 1.500 $ di rimborso.\",\n \"it_summary\": \"Questa legge introduce un nuovo credito d'imposta che consente ai cittadini di recuperare fino al 30% del costo di acquisto di una nuova bicicletta elettrica, con un tetto massimo di 1.500 $. L'obiettivo è incoraggiare l'uso di mezzi di trasporto ecologici. Il credito è disponibile per i privati, ma l'importo viene ridotto per i redditi più elevati.\",\n \"it_key_points\": [\n \"Il credito d'imposta massimo è di 1.500 $ (30% del costo della bicicletta, fino a 5.000 $ di spesa).\",\n \"È possibile richiedere il credito una volta ogni tre anni (massimo due biciclette per dichiarazioni congiunte).\",\n \"Il credito viene gradualmente eliminato per i contribuenti ad alto reddito (ad esempio, oltre 300.000 $ per le coppie sposate).\",\n \"La bicicletta deve essere nuova, rispettare gli standard di sicurezza (UL 2849) e avere un numero di identificazione del produttore qualificato.\",\n \"È possibile trasferire il diritto al credito al rivenditore per ottenere uno sconto immediato al momento dell'acquisto.\"\n ],\n \"nl_ai_title\": \"Belastingkrediet voor nieuwe elektrische fietsen: tot 1.500 $ terug.\",\n \"nl_summary\": \"Dit wetsvoorstel introduceert een nieuw belastingkrediet waarmee burgers tot 30% van de kosten voor de aankoop van een nieuwe elektrische fiets kunnen terugkrijgen, met een maximum van 1.500 $. Het doel is het gebruik van milieuvriendelijk vervoer te stimuleren. Het krediet is beschikbaar voor particulieren, maar het bedrag wordt verminderd voor hogere inkomens.\",\n \"nl_key_points\": [\n \"Het maximale belastingkrediet bedraagt 1.500 $ (30% van de kosten van de fiets, tot 5.000 $ aankoopprijs).\",\n \"U kunt het krediet eens in de drie jaar aanvragen (maximaal twee fietsen bij gezamenlijke aangifte).\",\n \"Het krediet wordt geleidelijk afgebouwd voor belastingbetalers met een hoog inkomen (bijv. boven 300.000 $ voor gehuwden).\",\n \"De fiets moet nieuw zijn, voldoen aan veiligheidsnormen (UL 2849) en een gekwalificeerd identificatienummer van de fabrikant hebben.\",\n \"U kunt het recht op het krediet overdragen aan de detailhandelaar om direct korting te krijgen bij aankoop.\"\n ],\n \"pt_ai_title\": \"Crédito fiscal para bicicletas elétricas novas: até 1.500 $ de reembolso.\",\n \"pt_summary\": \"Esta lei introduz um novo crédito fiscal que permite aos cidadãos recuperar até 30% do custo de compra de uma bicicleta elétrica nova, limitado a 1.500 $. O objetivo é incentivar o uso de transportes ecológicos. O crédito está disponível para indivíduos, mas o valor é reduzido para aqueles com rendimentos mais elevados.\",\n \"pt_key_points\": [\n \"O crédito fiscal máximo é de 1.500 $ (30% do custo da bicicleta, até 5.000 $ de preço de compra).\",\n \"Pode solicitar o crédito uma vez a cada três anos (máximo de duas bicicletas para declarações conjuntas).\",\n \"O crédito é gradualmente eliminado para contribuintes de alto rendimento (por exemplo, acima de 300.000 $ para casais).\",\n \"A bicicleta deve ser nova, cumprir as normas de segurança (UL 2849) e ter um número de identificação de fabricante qualificado.\",\n \"Pode transferir o direito ao crédito para o retalhista para obter um desconto imediato no momento da compra.\"\n ],\n \"category\": [\n \"Taxes\",\n \"Transport\",\n \"Environment\"\n ]\n}" }, { "timestamp": "2025-12-27T01:23:14.480Z", "source_url": "https://www.congress.gov/118/bills/s881/BILLS-118s881is.xml", "model": "gemini-flash-lite-latest", "prompt_sent": "\nROLE: Fact Checker.\nZADANIE: Porównaj SOURCE (oryginał) i SUMMARY (streszczenie przygotowane przez inne AI).\n\nTwoim celem jest wykrycie \"ZMYŚLONYCH KONKRETÓW\" (Fabricated Entities) w SUMMARY.\n\nSOURCE:\n118 S881 IS: Electric Bicycle Incentive Kickstart for the Environment Act U.S. Senate 2023-03-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS1st SessionS. 881IN THE SENATE OF THE UNITED STATESMarch 21, 2023Mr. Schatz (for himself and Mr. Markey) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to provide a credit for the purchase of certain new electric bicycles.1.Short titleThis Act may be cited as the Electric Bicycle Incentive Kickstart for the Environment Act or as the E-BIKE Act. 2.Credit for certain new electric bicycles(a)In generalSubpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C.Electric bicycles(a)Allowance of creditIn the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the cost of each qualified electric bicycle placed in service by the taxpayer during such taxable year.(b)Limitations(1)Limitation on cost per bicycle taken into accountThe amount taken into account under subsection (a) as the cost of any qualified electric bicycle shall not exceed $5,000.(2)Limitation on number of bicyclesIn the case of any taxpayer for any taxable year, the number of qualified electric bicycles taken into account under subsection (a) shall not exceed the excess (if any) of—(A)1 (2 in the case of a joint return), reduced by(B)the aggregate number of qualified electric bicycles taken into account by the taxpayer under subsection (a) for the 2 preceding taxable years.(3)Phaseout based on income(A)Phaseout based on modified adjusted gross incomeThe credit allowed under subsection (a) shall be reduced by $100 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds—(i)$300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),(ii)$225,000 in the case of a head of household (as defined in section 2(b)), and(iii)$150,000 in the case of a taxpayer not described in clause (i) or (ii).(B)Special rule for modified adjusted gross income taken into accountThe modified adjusted gross income of the taxpayer that is taken into account for purposes of subparagraph (A) shall be the lesser of—(i)the modified adjusted gross income for the taxable year with respect to which the credit is claimed, or(ii)the modified adjusted gross income for the immediately preceding taxable year. (C)Modified adjusted gross incomeFor purposes of subparagraph (A), the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.(c)Qualified electric bicycleFor purposes of this section—(1)In generalThe term qualified electric bicycle means a bicycle or tricycle—(A)the original use of which commences with the taxpayer, (B)which is acquired for use by the taxpayer and not for resale,(C)which is not property of a character subject to an allowance for depreciation or amortization in the hands of the taxpayer,(D)which is made by a qualified manufacturer and is labeled with the qualified vehicle identification number assigned to such bicycle or tricycle by such manufacturer,(E)with respect to which the aggregate amount paid for such acquisition does not exceed $8,000,(F)which is a class 1 electric bicycle or tricycle, a class 2 electric bicycle or tricycle, or a class 3 electric bicycle or tricycle,(G)which is equipped with—(i)fully operable pedals, (ii)a saddle or seat for the rider, and(iii)an electric motor of less than 750 watts which is designed to provide assistance in propelling the bicycle or tricycle and—(I)does not provide such assistance if the bicycle or tricycle is moving in excess of 20 miler per hour, or(II)if such motor only provides such assistance when the rider is pedaling, does not provide such assistance if the bicycle or tricycle is moving in excess of 28 miles per hour,(H)which is not equipped with any motor other than the motor described in subparagraph (G)(iii),(I)which is not capable of exceeding the speed limitation in paragraph (2) by means of any electronic switch, setting or software modification provided or made available by the manufacturer, and(J)which has a drive system that has been certified by an accredited laboratory to Underwriters Laboratory (UL) standard UL 2849, or a battery that has been certified to any of the battery safety standards listed in such standard UL 2849 or such other drive system or battery safety standard as may be recognized by the United States Consumer Product Safety Commission. (2)Class 1 electric bicycle or tricycleThe term class 1 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour, and that is not a class 3 electric bicycle or tricycle.(3)Class 2 electric bicycle or tricycleThe term class 2 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that may be used to propel the vehicle without the need of any additional assistance, and that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour.(4)Class 3 electric bicycle or tricycleThe term class 3 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, and that is not capable of providing assistance when the speed of the vehicle exceeds 28 miles per hour.(d)Special rule for bicycles used by an individual in a trade or businessIn the case of any bicycle or tricycle with respect to which the taxpayer elects (at such time and in such manner as the Secretary may provide) the application of this subsection—(1)subsections (c)(1)(C) and (f)(2) shall not apply with respect to such bicycle or tricycle, and(2)no deduction (including any deduction for depreciation or amortization) or credit (other than the credit allowed under this section) shall be allowed for the cost of such bicycle or tricycle.(e)VIN number requirement(1)In generalNo credit shall be allowed under subsection (a) with respect to any qualified electric bicycle unless the taxpayer includes the qualified vehicle identification number of such bicycle on the return of tax for the taxable year.(2)Qualified vehicle identification numberFor purposes of this section, the term qualified vehicle identification number means, with respect to any qualified electric bicycle, the vehicle identification number assigned to such bicycle by a qualified manufacturer pursuant to the methodology referred to in paragraph (3)(A).(3)Qualified manufacturerFor purposes of this section, the term qualified manufacturer means any manufacturer of qualified electric bicycles which enters into an agreement with the Secretary which provides that such manufacturer will—(A)assign a vehicle identification number to each qualified electric bicycle produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to such bicycle (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide), (B)label such bicycle with such number in such manner as the Secretary may provide, and(C)make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the vehicle identification numbers so assigned and including such information as the Secretary may require with respect to the qualified electric bicycle to which such number was so assigned.(f)Special rules(1)Basis reductionFor purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed.(2)No double benefitThe amount of any deduction or other credit allowable under this chapter for a qualified electric bicycle for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection for such bicycle.(3)Property used outside united states not qualifiedNo credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1).(4)RecaptureThe Secretary shall, by regulations or other guidance, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any property which ceases to be property eligible for such credit.(5)Election not to take creditNo credit shall be allowed under subsection (a) for any qualified electric bicycle if the taxpayer elects to not have this section apply to such bicycle.(g)Treatment of certain possessions(1)Payments to possessions with mirror code tax systemsThe Secretary shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section (determined without regard to this subsection). Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession.(2)Payments to other possessionsThe Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan which has been approved by the Secretary under which such possession will promptly distribute such payments to its residents.(3)Mirror code tax system; treatment of paymentsRules similar to the rules of paragraphs (3), (4), and (5) of section 21(h) shall apply for purposes of this section. (h)Transfer of credit(1)In generalSubject to such regulations or other guidance as the Secretary determines necessary or appropriate, if the taxpayer who acquires a qualified electric bicycle is an individual and elects the application of this subsection with respect to such qualified electric bicycle, the credit which would (but for this subsection) be allowed to such taxpayer with respect to such qualified electric bicycle shall be allowed to the eligible entity specified in such election (and not to such taxpayer).(2)Eligible entityFor purposes of this paragraph, the term eligible entity means, with respect to the qualified electric bicycle for which the credit is allowed under subsection (a), the retailer which sold such qualified electric bicycle to the taxpayer and has—(A)subject to paragraph (4), registered with the Secretary for purposes of this paragraph, at such time, and in such form and manner, as the Secretary may prescribe, (B)prior to the election described in paragraph (1) and no later than at the time of such sale, disclosed to the taxpayer purchasing such qualified electric bicycle—(i)the retail price, (ii)the value of the credit allowed or other incentive available for the purchase of such qualified electric bicycle, (iii)all fees associated with the purchase of such qualified electric bicycle, and (iv)the amount provided by the retailer to such taxpayer as a condition of the election described in paragraph (1), (C)made payment to such taxpayer (whether in cash or in the form of a partial payment or down payment for the purchase of such qualified electric bicycle) in an amount equal to the credit otherwise allowable to such taxpayer, and (D)with respect to any incentive otherwise available for the purchase of a qualified electric bicycle for which a credit is allowed under this section, including any incentive in the form of a rebate or discount provided by the retailer or manufacturer, ensured that—(i)the availability or use of such incentive shall not limit the ability of a taxpayer to make an election described in paragraph (1), and(ii)such election shall not limit the value or use of such incentive.(3)TimingAn election described in paragraph (1) shall be made by the taxpayer not later than the date on which the qualified electric bicycle for which the credit is allowed under subsection (a) is purchased. (4)Revocation of registrationUpon determination by the Secretary that a retailer has failed to comply with the requirements described in paragraph (2), the Secretary may revoke the registration (as described in subparagraph (A) of such paragraph) of such retailer. (5)Tax treatment of paymentsWith respect to any payment described in paragraph (2)(C), such payment—(A)shall not be includible in the gross income of the taxpayer, and(B)with respect to the retailer, shall not be deductible under this title.(6)Application of certain other requirementsIn the case of any election under paragraph (1) with respect to any qualified electric bicycle—(A)the amount of the reduction under subsection (b) shall be determined with respect to the modified adjusted gross income of the taxpayer for the taxable year preceding the taxable year in which such qualified electric bicycle was acquired (and not with respect to such income for the taxable year in which such qualified electric bicycle was acquired),(B)the requirements of paragraphs (1) and (2) of subsection (f) shall apply to the taxpayer who acquired the qualified electric bicycle in the same manner as if the credit determined under this section with respect to such qualified electric bicycle were allowed to such taxpayer, and(C)subsection (f)(5) shall not apply.(7)Advance payment to registered retailers(A)In generalThe Secretary shall establish a program to make advance payments to any eligible entity in an amount equal to the cumulative amount of the credits allowed under subsection (a) with respect to any qualified electric bicycles sold by such entity for which an election described in paragraph (1) has been made. (B)Excessive paymentsRules similar to the rules of section 6417(c)(6) shall apply for purposes of this paragraph. (8)RetailerFor purposes of this subsection, the term retailer means a person engaged in the trade or business of selling qualified electric bicycles in a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States..(b)Conforming amendments(1)Section 1016(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , and, and by adding at the end the following new paragraph: (39)to the extent provided in section 36C(f)(1)..(2)Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B,.(3)Section 6213(g)(2) of such Code is amended—(A)in subparagraph (U), by striking and at the end,(B)in subparagraph (V), by striking the period at the end and inserting , and, and(C)by adding at the end the following:(W)an omission of a correct vehicle identification number required under section 36C(e) (relating to electric bicycles credit) to be included on a return..(4)Section 6501(m) of such Code is amended by inserting 36C(f)(5), after 35(g)(11),. (5)Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B,.(c)Clerical amendmentThe table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:Sec. 36C. Electric bicycles..(d)Effective dateThe amendments made by this section shall apply to property placed in service after the date of the enactment of this Act, in taxable years ending after such date.(e)Treasury reportNot later than 3 years after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall make publicly available a written report specifying the number of taxpayers claiming the credit allowed under section 36C of the Internal Revenue Code of 1986 (as added by this section) and the aggregate dollar amount of such credits so allowed. Such information shall be stated separately for taxable years beginning in 2023 and 2024, and shall be stated separately with respect to each such years with respect to taxpayers in each of the income brackets to which section 1 of such Code applies.\n\nSUMMARY TO EVALUATE:\nTitle: New Tax Credit for Electric Bicycle Purchases: Up to $1,500 Refund.\nSummary: This bill establishes a new tax credit to encourage citizens to purchase new electric bicycles. Individuals can claim a credit equal to 30% of the cost, up to a maximum of $1,500 per bike, making green transportation more affordable. The credit is available to individuals, but its value is subject to income limitations.\nKey Points: You can receive a tax credit of 30% of the cost of a new e-bike, capped at $1,500 per bicycle., The credit is limited to one bike per person (two for joint filers) over a three-year period., The credit amount is reduced for high-income earners (starting above $300,000 MAGI for joint filers)., You may choose to transfer the credit to the retailer for an immediate discount at the point of sale.\n\nZASADY OCENY:\n1. Sprawdź wszystkie LICZBY, DATY i KWOTY w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n2. Sprawdź wszystkie NAZWISKA, ORGANIZACJE i MIEJSCA w SUMMARY. Jeśli którejś brakuje w SOURCE -> is_valid: false.\n3. Sprawdź wszystkie konkretne DZIAŁANIA PRAWNE . Jeśli tego mechanizmu nie ma w SOURCE -> is_valid: false.\n\nWAŻNE: Abstrakcyjne pojęcia (np. \"transparentność\", \"zaufanie\") są dozwolone jako wnioski.\n\nOUTPUT (JSON):\n{\n \"is_valid\": true/false,\n \"issue\": \"fabricated_entity\" / \"contradiction\" / \"none\"\n}\n\nWYMAGANIA FORMATOWANIA:\n1. Odpowiedz WYŁĄCZNIE surowym obiektem JSON.\n2. NIE używaj bloków kodu Markdown.\n3. NIE dodawaj żadnych wstępów ani wyjaśnień przed ani po JSONie.\n4. JSON musi być poprawny i gotowy do parsowania.\n\n", "ai_response_raw": "{\n \"is_valid\": false,\n \"issue\": \"fabricated_entity\"\n}" }, { "timestamp": "2025-12-23T10:44:40.874Z", "source_url": "https://www.congress.gov/118/bills/s881/BILLS-118s881is.xml", "model": "gemini-flash-latest", "prompt_sent": "\nJesteś ekspertem od prawa Stanów Zjednoczonych, który ma za zadanie analizować dokumenty ustaw, uchwał oraz innych dokumentów legislacyjnych, a następnie przygotowywać z nich informacje w przystępny sposób dla obywateli. Twoim celem jest przedstawienie informacji tak, aby obywatele mogli sami ocenić wpływ legislacji na ich życie, nawet bez posiadania specjalistycznej wiedzy legislacyjnej. Skup się na faktach i konsekwencjach wprowadzanych zmian, unikając wartościowania i osobistych opinii. Wszelki żargon prawny jest zabroniony. Prezentuj informacje w jasny, zwięzły i angażujący sposób, tak aby były zrozumiałe dla osoby bez wykształcenia prawniczego. Unikaj długich, złożonych zdań. Zamiast pisać \"projekt ma na celu nowelizację kodeksu podatkowego...\", napisz \"Zmiany w podatkach: nowe ulgi i obowiązki dla...\". Kontynuuj swoją pracę, dopóki nie rozwiążesz swojego zadania. Jeśli nie masz pewności co do generowanej treści, przeanalizuj dokument ponownie – nie zgaduj. Rozplanuj dobrze swoje zadanie przed przystąpieniem do niego. W podsumowaniu i kluczowych punktach, jeśli to możliwe i uzasadnione, podkreśl, jakie konkretne korzyści lub konsekwencje (pozytywne lub negatywne) wprowadza ustawa dla życia codziennego obywateli, ich praw i obowiązków, finansów osobistych, bezpieczeństwa i innych ważnych kwestii.\n\nTwoja odpowiedź MUSI być w formacie JSON - i zawierać następujące klucze.\nZanim zwrócisz odpowiedź, dokładnie zweryfikuj, czy cała struktura JSON jest w 100% poprawna, włącznie ze wszystkimi przecinkami, nawiasami klamrowymi, kwadratowymi oraz cudzysłowami. Błędny JSON jest nieakceptowalny i uniemożliwi przetworzenie Twojej pracy.\n\nPrzeanalizuj dokładnie poniższy tekst dokumentu prawnego. To jest treść, na podstawie której masz wygenerować podsumowanie i kluczowe punkty:\n--- POCZĄTEK DOKUMENTU ---\n118 S881 IS: Electric Bicycle Incentive Kickstart for the Environment Act U.S. Senate 2023-03-21 text/xml EN Pursuant to Title 17 Section 105 of the United States Code, this file is not subject to copyright protection and is in the public domain. II118th CONGRESS1st SessionS. 881IN THE SENATE OF THE UNITED STATESMarch 21, 2023Mr. Schatz (for himself and Mr. Markey) introduced the following bill; which was read twice and referred to the Committee on FinanceA BILLTo amend the Internal Revenue Code of 1986 to provide a credit for the purchase of certain new electric bicycles.1.Short titleThis Act may be cited as the Electric Bicycle Incentive Kickstart for the Environment Act or as the E-BIKE Act. 2.Credit for certain new electric bicycles(a)In generalSubpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 36B the following new section: 36C.Electric bicycles(a)Allowance of creditIn the case of an individual, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to 30 percent of the cost of each qualified electric bicycle placed in service by the taxpayer during such taxable year.(b)Limitations(1)Limitation on cost per bicycle taken into accountThe amount taken into account under subsection (a) as the cost of any qualified electric bicycle shall not exceed $5,000.(2)Limitation on number of bicyclesIn the case of any taxpayer for any taxable year, the number of qualified electric bicycles taken into account under subsection (a) shall not exceed the excess (if any) of—(A)1 (2 in the case of a joint return), reduced by(B)the aggregate number of qualified electric bicycles taken into account by the taxpayer under subsection (a) for the 2 preceding taxable years.(3)Phaseout based on income(A)Phaseout based on modified adjusted gross incomeThe credit allowed under subsection (a) shall be reduced by $100 for each $1,000 (or fraction thereof) by which the taxpayer’s modified adjusted gross income exceeds—(i)$300,000 in the case of a joint return or a surviving spouse (as defined in section 2(a)),(ii)$225,000 in the case of a head of household (as defined in section 2(b)), and(iii)$150,000 in the case of a taxpayer not described in clause (i) or (ii).(B)Special rule for modified adjusted gross income taken into accountThe modified adjusted gross income of the taxpayer that is taken into account for purposes of subparagraph (A) shall be the lesser of—(i)the modified adjusted gross income for the taxable year with respect to which the credit is claimed, or(ii)the modified adjusted gross income for the immediately preceding taxable year. (C)Modified adjusted gross incomeFor purposes of subparagraph (A), the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.(c)Qualified electric bicycleFor purposes of this section—(1)In generalThe term qualified electric bicycle means a bicycle or tricycle—(A)the original use of which commences with the taxpayer, (B)which is acquired for use by the taxpayer and not for resale,(C)which is not property of a character subject to an allowance for depreciation or amortization in the hands of the taxpayer,(D)which is made by a qualified manufacturer and is labeled with the qualified vehicle identification number assigned to such bicycle or tricycle by such manufacturer,(E)with respect to which the aggregate amount paid for such acquisition does not exceed $8,000,(F)which is a class 1 electric bicycle or tricycle, a class 2 electric bicycle or tricycle, or a class 3 electric bicycle or tricycle,(G)which is equipped with—(i)fully operable pedals, (ii)a saddle or seat for the rider, and(iii)an electric motor of less than 750 watts which is designed to provide assistance in propelling the bicycle or tricycle and—(I)does not provide such assistance if the bicycle or tricycle is moving in excess of 20 miler per hour, or(II)if such motor only provides such assistance when the rider is pedaling, does not provide such assistance if the bicycle or tricycle is moving in excess of 28 miles per hour,(H)which is not equipped with any motor other than the motor described in subparagraph (G)(iii),(I)which is not capable of exceeding the speed limitation in paragraph (2) by means of any electronic switch, setting or software modification provided or made available by the manufacturer, and(J)which has a drive system that has been certified by an accredited laboratory to Underwriters Laboratory (UL) standard UL 2849, or a battery that has been certified to any of the battery safety standards listed in such standard UL 2849 or such other drive system or battery safety standard as may be recognized by the United States Consumer Product Safety Commission. (2)Class 1 electric bicycle or tricycleThe term class 1 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour, and that is not a class 3 electric bicycle or tricycle.(3)Class 2 electric bicycle or tricycleThe term class 2 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that may be used to propel the vehicle without the need of any additional assistance, and that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour.(4)Class 3 electric bicycle or tricycleThe term class 3 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, and that is not capable of providing assistance when the speed of the vehicle exceeds 28 miles per hour.(d)Special rule for bicycles used by an individual in a trade or businessIn the case of any bicycle or tricycle with respect to which the taxpayer elects (at such time and in such manner as the Secretary may provide) the application of this subsection—(1)subsections (c)(1)(C) and (f)(2) shall not apply with respect to such bicycle or tricycle, and(2)no deduction (including any deduction for depreciation or amortization) or credit (other than the credit allowed under this section) shall be allowed for the cost of such bicycle or tricycle.(e)VIN number requirement(1)In generalNo credit shall be allowed under subsection (a) with respect to any qualified electric bicycle unless the taxpayer includes the qualified vehicle identification number of such bicycle on the return of tax for the taxable year.(2)Qualified vehicle identification numberFor purposes of this section, the term qualified vehicle identification number means, with respect to any qualified electric bicycle, the vehicle identification number assigned to such bicycle by a qualified manufacturer pursuant to the methodology referred to in paragraph (3)(A).(3)Qualified manufacturerFor purposes of this section, the term qualified manufacturer means any manufacturer of qualified electric bicycles which enters into an agreement with the Secretary which provides that such manufacturer will—(A)assign a vehicle identification number to each qualified electric bicycle produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to such bicycle (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide), (B)label such bicycle with such number in such manner as the Secretary may provide, and(C)make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the vehicle identification numbers so assigned and including such information as the Secretary may require with respect to the qualified electric bicycle to which such number was so assigned.(f)Special rules(1)Basis reductionFor purposes of this subtitle, the basis of any property for which a credit is allowable under subsection (a) shall be reduced by the amount of such credit so allowed.(2)No double benefitThe amount of any deduction or other credit allowable under this chapter for a qualified electric bicycle for which a credit is allowable under subsection (a) shall be reduced by the amount of credit allowed under such subsection for such bicycle.(3)Property used outside united states not qualifiedNo credit shall be allowable under subsection (a) with respect to any property referred to in section 50(b)(1).(4)RecaptureThe Secretary shall, by regulations or other guidance, provide for recapturing the benefit of any credit allowable under subsection (a) with respect to any property which ceases to be property eligible for such credit.(5)Election not to take creditNo credit shall be allowed under subsection (a) for any qualified electric bicycle if the taxpayer elects to not have this section apply to such bicycle.(g)Treatment of certain possessions(1)Payments to possessions with mirror code tax systemsThe Secretary shall pay to each possession of the United States which has a mirror code tax system amounts equal to the loss (if any) to that possession by reason of the application of the provisions of this section (determined without regard to this subsection). Such amounts shall be determined by the Secretary based on information provided by the government of the respective possession.(2)Payments to other possessionsThe Secretary shall pay to each possession of the United States which does not have a mirror code tax system amounts estimated by the Secretary as being equal to the aggregate benefits (if any) that would have been provided to residents of such possession by reason of the provisions of this section if a mirror code tax system had been in effect in such possession. The preceding sentence shall not apply unless the respective possession has a plan which has been approved by the Secretary under which such possession will promptly distribute such payments to its residents.(3)Mirror code tax system; treatment of paymentsRules similar to the rules of paragraphs (3), (4), and (5) of section 21(h) shall apply for purposes of this section. (h)Transfer of credit(1)In generalSubject to such regulations or other guidance as the Secretary determines necessary or appropriate, if the taxpayer who acquires a qualified electric bicycle is an individual and elects the application of this subsection with respect to such qualified electric bicycle, the credit which would (but for this subsection) be allowed to such taxpayer with respect to such qualified electric bicycle shall be allowed to the eligible entity specified in such election (and not to such taxpayer).(2)Eligible entityFor purposes of this paragraph, the term eligible entity means, with respect to the qualified electric bicycle for which the credit is allowed under subsection (a), the retailer which sold such qualified electric bicycle to the taxpayer and has—(A)subject to paragraph (4), registered with the Secretary for purposes of this paragraph, at such time, and in such form and manner, as the Secretary may prescribe, (B)prior to the election described in paragraph (1) and no later than at the time of such sale, disclosed to the taxpayer purchasing such qualified electric bicycle—(i)the retail price, (ii)the value of the credit allowed or other incentive available for the purchase of such qualified electric bicycle, (iii)all fees associated with the purchase of such qualified electric bicycle, and (iv)the amount provided by the retailer to such taxpayer as a condition of the election described in paragraph (1), (C)made payment to such taxpayer (whether in cash or in the form of a partial payment or down payment for the purchase of such qualified electric bicycle) in an amount equal to the credit otherwise allowable to such taxpayer, and (D)with respect to any incentive otherwise available for the purchase of a qualified electric bicycle for which a credit is allowed under this section, including any incentive in the form of a rebate or discount provided by the retailer or manufacturer, ensured that—(i)the availability or use of such incentive shall not limit the ability of a taxpayer to make an election described in paragraph (1), and(ii)such election shall not limit the value or use of such incentive.(3)TimingAn election described in paragraph (1) shall be made by the taxpayer not later than the date on which the qualified electric bicycle for which the credit is allowed under subsection (a) is purchased. (4)Revocation of registrationUpon determination by the Secretary that a retailer has failed to comply with the requirements described in paragraph (2), the Secretary may revoke the registration (as described in subparagraph (A) of such paragraph) of such retailer. (5)Tax treatment of paymentsWith respect to any payment described in paragraph (2)(C), such payment—(A)shall not be includible in the gross income of the taxpayer, and(B)with respect to the retailer, shall not be deductible under this title.(6)Application of certain other requirementsIn the case of any election under paragraph (1) with respect to any qualified electric bicycle—(A)the amount of the reduction under subsection (b) shall be determined with respect to the modified adjusted gross income of the taxpayer for the taxable year preceding the taxable year in which such qualified electric bicycle was acquired (and not with respect to such income for the taxable year in which such qualified electric bicycle was acquired),(B)the requirements of paragraphs (1) and (2) of subsection (f) shall apply to the taxpayer who acquired the qualified electric bicycle in the same manner as if the credit determined under this section with respect to such qualified electric bicycle were allowed to such taxpayer, and(C)subsection (f)(5) shall not apply.(7)Advance payment to registered retailers(A)In generalThe Secretary shall establish a program to make advance payments to any eligible entity in an amount equal to the cumulative amount of the credits allowed under subsection (a) with respect to any qualified electric bicycles sold by such entity for which an election described in paragraph (1) has been made. (B)Excessive paymentsRules similar to the rules of section 6417(c)(6) shall apply for purposes of this paragraph. (8)RetailerFor purposes of this subsection, the term retailer means a person engaged in the trade or business of selling qualified electric bicycles in a State, the District of Columbia, the Commonwealth of Puerto Rico, or any other territory or possession of the United States..(b)Conforming amendments(1)Section 1016(a) of the Internal Revenue Code of 1986 is amended by striking and at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , and, and by adding at the end the following new paragraph: (39)to the extent provided in section 36C(f)(1)..(2)Section 6211(b)(4)(A) of such Code is amended by inserting 36C, after 36B,.(3)Section 6213(g)(2) of such Code is amended—(A)in subparagraph (U), by striking and at the end,(B)in subparagraph (V), by striking the period at the end and inserting , and, and(C)by adding at the end the following:(W)an omission of a correct vehicle identification number required under section 36C(e) (relating to electric bicycles credit) to be included on a return..(4)Section 6501(m) of such Code is amended by inserting 36C(f)(5), after 35(g)(11),. (5)Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B,.(c)Clerical amendmentThe table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item:Sec. 36C. Electric bicycles..(d)Effective dateThe amendments made by this section shall apply to property placed in service after the date of the enactment of this Act, in taxable years ending after such date.(e)Treasury reportNot later than 3 years after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall make publicly available a written report specifying the number of taxpayers claiming the credit allowed under section 36C of the Internal Revenue Code of 1986 (as added by this section) and the aggregate dollar amount of such credits so allowed. Such information shall be stated separately for taxable years beginning in 2023 and 2024, and shall be stated separately with respect to each such years with respect to taxpayers in each of the income brackets to which section 1 of such Code applies.\n--- KONIEC DOKUMENTU ---\n\nPAMIĘTAJ: Twoja odpowiedź MUSI być wyłącznie poprawnym obiektem JSON. Nie dodawaj żadnych dodatkowych znaków, komentarzy ani tekstu przed znacznikiem '{' ani po znaczniku '}'. Cała odpowiedź musi być parsowalna jako JSON.\nNa podstawie POWYŻSZEGO dokumentu, wypełnij poniższą strukturę JSON:\nOto struktura JSON, której oczekuję (wypełnij ją treścią):\n{\n \"pl_ai_title\": \"Nowy, krótki tytuł dla aktu prawnego po polsku, oddający sedno wprowadzanych zmian (np. maksymalnie 10-12 słów).\",\n \"pl_summary\": \"2-3 zdania zwięzłego podsumowania treści aktu prawnego po polsku, napisane z perspektywy wpływu na życie codzienne obywateli.\",\n \"pl_key_points\": [\n \"Pierwszy krótki punkt po polsku dotyczący najważniejszych wprowadzanych rozwiązań lub zmian.\",\n \"Drugi krótki punkt po polsku...\"\n ],\n \"eng_ai_title\": \"A new, short title for the legal act in English, capturing the essence of the changes (e.g., max 10-12 words).\",\n \"eng_summary\": \"2-3 sentences summarizing the legal act in English, from the perspective of its impact on citizens' daily lives.\",\n \"eng_key_points\": [\n \"First short bullet point in English regarding the most important solutions or changes being introduced.\",\n \"Second short bullet point in English...\"\n ],\n \"de_ai_title\": \"Ein neuer, kurzer Titel für das Rechtsdokument auf Deutsch, der den Kern der Änderungen erfasst (z.B. max. 10-12 Wörter).\",\n \"de_summary\": \"2-3 Sätze Zusammenfassung des Rechtsdokuments auf Deutsch, aus der Perspektive seiner Auswirkungen auf das tägliche Leben der Bürger.\",\n \"de_key_points\": [\n \"Erster kurzer Stichpunkt auf Deutsch zu den wichtigsten eingeführten Lösungen oder Änderungen.\",\n \"Zweiter kurzer Stichpunkt auf Deutsch...\"\n ],\n \"fr_ai_title\": \"Un nouveau titre court pour l'acte juridique en français, saisissant l'essence des changements (par exemple, 10-12 mots maximum).\",\n \"fr_summary\": \"Résumé de 2-3 phrases de l'acte juridique en français, du point de vue de son impact sur la vie quotidienne des citoyens.\",\n \"fr_key_points\": [\n \"Premier court point en français concernant les solutions ou changements les plus importants introduits.\",\n \"Deuxième court point en français...\"\n ],\n \"es_ai_title\": \"Un nuevo título breve para el acto jurídico en español, que recoja la esencia de los cambios (por ejemplo, máximo 10-12 palabras).\",\n \"es_summary\": \"Resumen de 2-3 frases del acto jurídico en español, desde la perspectiva de su impacto en la vida cotidiana de los ciudadanos.\",\n \"es_key_points\": [\n \"Primer punto breve en español sobre las soluciones o cambios más importantes que se introducen.\",\n \"Segundo punto breve en español...\"\n ],\n \"it_ai_title\": \"Un nuovo titolo breve per l'atto giuridico in italiano, che colga l'essenza delle modifiche (ad es. massimo 10-12 parole).\",\n \"it_summary\": \"Riepilogo di 2-3 frasi dell'atto giuridico in italiano, dal punto di vista del suo impatto sulla vita quotidiana dei cittadini.\",\n \"it_key_points\": [\n \"Primo breve punto in italiano riguardante le soluzioni o le modifiche più importanti introdotte.\",\n \"Secondo breve punto in italiano...\"\n ],\n \"nl_ai_title\": \"Een nieuwe, korte titel voor de rechtshandeling in het Nederlands, die de essentie van de wijzigingen weergeeft (bijv. max. 10-12 woorden).\",\n \"nl_summary\": \"Samenvatting van 2-3 zinnen van de rechtshandeling in het Nederlands, vanuit het perspectief van de impact op het dagelijks leven van burgers.\",\n \"nl_key_points\": [\n \"Eerste korte punt in het Nederlands betreffende de belangrijkste geïntroduceerde oplossingen of wijzigingen.\",\n \"Tweede korte punt in het Nederlands...\"\n ],\n \"pt_ai_title\": \"Um novo título curto para o ato jurídico em português, capturando a essência das mudanças (por exemplo, máx. 10-12 palavras).\",\n \"pt_summary\": \"Resumo de 2-3 frases do ato jurídico em português, na perspetiva do seu impacto na vida quotidiana dos cidadãos.\",\n \"pt_key_points\": [\n \"Primeiro ponto curto em português sobre as soluções ou alterações mais importantes introduzidas.\",\n \"Segundo ponto curto em português...\"\n ],\n \"category\": [\"Categorize the document into one category by default, based on the field it primarily concerns. Choose up to 3 if the document also touches upon SIGNIFICANT issues from other categories. You MUST select categories ONLY from the following list: Health, Education, Family, Taxes, Labor, Security, Environment, Courts and Law, Transport, Benefits, Real Estate, Media and Culture, Local Government, Migration, Agriculture, Public Investments, Informatization, Economy. If the document does not definitively fit any of these, you MUST use \"Other\". If you use \"Other\", it should be the ONLY category selected. Do NOT invent new categories. The response must be an array of strings, e.g., [\"Taxes\", \"Family\"].\"]\n}\n\n", "ai_response_raw": "{\n \"pl_ai_title\": \"Ulga podatkowa na zakup rowerów elektrycznych: do 1500 USD zwrotu.\",\n \"pl_summary\": \"Ustawa wprowadza nową ulgę podatkową, która ma zachęcić obywateli do zakupu nowych rowerów elektrycznych. Obywatele mogą odzyskać do 30% kosztów zakupu (maksymalnie 1500 USD) w formie zwrotu podatku, co obniża koszty ekologicznego transportu. Ulga jest dostępna dla osób fizycznych, a jej wysokość zależy od poziomu dochodów.\",\n \"pl_key_points\": [\n \"Otrzymasz zwrot podatku w wysokości 30% ceny nowego roweru elektrycznego, maksymalnie 1500 USD na rower.\",\n \"Limit zakupu to jeden rower na osobę (dwa dla małżeństw) w ciągu trzech lat.\",\n \"Ulga jest stopniowo wycofywana dla osób o wysokich dochodach (np. powyżej 300 000 USD dla małżeństw składających wspólne zeznanie).\",\n \"Możesz otrzymać zniżkę natychmiast u sprzedawcy, zamiast czekać na zwrot podatku, poprzez przeniesienie kredytu na detalistę.\"\n ],\n \"eng_ai_title\": \"New Tax Credit for Electric Bicycle Purchases: Up to $1,500 Refund.\",\n \"eng_summary\": \"This bill establishes a new tax credit to encourage citizens to purchase new electric bicycles. Individuals can claim a credit equal to 30% of the cost, up to a maximum of $1,500 per bike, making green transportation more affordable. The credit is available to individuals, but its value is subject to income limitations.\",\n \"eng_key_points\": [\n \"You can receive a tax credit of 30% of the cost of a new e-bike, capped at $1,500 per bicycle.\",\n \"The credit is limited to one bike per person (two for joint filers) over a three-year period.\",\n \"The credit amount is reduced for high-income earners (starting above $300,000 MAGI for joint filers).\",\n \"You may choose to transfer the credit to the retailer for an immediate discount at the point of sale.\"\n ],\n \"de_ai_title\": \"Steuergutschrift für E-Bikes: Bis zu 1.500 USD Rückerstattung beim Kauf.\",\n \"de_summary\": \"Das Gesetz führt eine neue Steuergutschrift ein, um Bürger zum Kauf neuer E-Bikes zu ermutigen. Einzelpersonen können 30 % der Kosten, maximal 1.500 USD pro Fahrrad, als Steuergutschrift geltend machen. Dies soll umweltfreundlichere Transportmittel erschwinglicher machen, wobei die Höhe der Gutschrift vom Einkommen abhängt.\",\n \"de_key_points\": [\n \"Sie erhalten eine Steuergutschrift von 30 % des Kaufpreises eines neuen E-Bikes, begrenzt auf maximal 1.500 USD pro Fahrrad.\",\n \"Die Gutschrift ist auf ein Fahrrad pro Person (zwei bei gemeinsamer Steuererklärung) über einen Zeitraum von drei Jahren beschränkt.\",\n \"Die Gutschrift wird für Steuerzahler mit hohem Einkommen (ab 300.000 USD für Ehepaare) schrittweise reduziert.\",\n \"Sie können die Gutschrift an den Händler übertragen, um sofort einen Rabatt beim Kauf zu erhalten.\"\n ],\n \"fr_ai_title\": \"Crédit d'impôt pour vélos électriques: Jusqu'à 1 500 USD de remboursement.\",\n \"fr_summary\": \"Ce projet de loi crée un nouveau crédit d'impôt pour encourager les citoyens à acheter de nouveaux vélos électriques. Les particuliers peuvent réclamer un crédit équivalent à 30 % du coût, plafonné à 1 500 USD par vélo, rendant le transport écologique plus accessible. Le montant du crédit est soumis à des limitations de revenu.\",\n \"fr_key_points\": [\n \"Vous pouvez bénéficier d'un crédit d'impôt de 30 % du coût d'un nouveau vélo électrique, plafonné à 1 500 USD par vélo.\",\n \"La limite d'achat est d'un vélo par personne (deux pour les déclarations conjointes) sur une période de trois ans.\",\n \"Le crédit est progressivement réduit pour les contribuables à revenu élevé (à partir de 300 000 USD pour les couples).\",\n \"Il est possible de transférer le crédit au détaillant pour obtenir une réduction immédiate au moment de l'achat.\"\n ],\n \"es_ai_title\": \"Crédito fiscal para bicicletas eléctricas: Hasta 1.500 USD de reembolso.\",\n \"es_summary\": \"Esta legislación establece un nuevo crédito fiscal para incentivar a los ciudadanos a comprar bicicletas eléctricas nuevas. Los individuos pueden reclamar un crédito equivalente al 30% del costo, con un límite de 1.500 USD por bicicleta, lo que hace que el transporte ecológico sea más asequible. El valor del crédito está sujeto a limitaciones de ingresos.\",\n \"es_key_points\": [\n \"Puede recibir un crédito fiscal del 30% del costo de una bicicleta eléctrica nueva, con un tope de 1.500 USD por bicicleta.\",\n \"El límite de compra es de una bicicleta por persona (dos para declaraciones conjuntas) en un período de tres años.\",\n \"El crédito se reduce gradualmente para las personas con ingresos altos (a partir de 300.000 USD para declaraciones conjuntas).\",\n \"Puede optar por transferir el crédito al minorista para obtener un descuento inmediato en el momento de la compra.\"\n ],\n \"it_ai_title\": \"Credito d'imposta per e-bike: Fino a 1.500 USD di rimborso all'acquisto.\",\n \"it_summary\": \"Il disegno di legge introduce un nuovo credito d'imposta per incoraggiare i cittadini ad acquistare nuove biciclette elettriche. I privati possono richiedere un credito pari al 30% del costo, fino a un massimo di 1.500 USD per bicicletta, rendendo i trasporti ecologici più accessibili. Il valore del credito è soggetto a limitazioni di reddito.\",\n \"it_key_points\": [\n \"Si può ottenere un credito d'imposta del 30% sul costo di una nuova e-bike, con un tetto massimo di 1.500 USD per bicicletta.\",\n \"Il limite di acquisto è di una bicicletta per persona (due per dichiarazioni congiunte) nell'arco di tre anni.\",\n \"Il credito viene ridotto per i contribuenti con redditi elevati (a partire da 300.000 USD per le dichiarazioni congiunte).\",\n \"È possibile trasferire il credito al rivenditore per ottenere uno sconto immediato al momento dell'acquisto.\"\n ],\n \"nl_ai_title\": \"Belastingkorting voor elektrische fietsen: Tot 1.500 USD terugbetaling.\",\n \"nl_summary\": \"Dit wetsvoorstel introduceert een nieuwe belastingkorting om burgers aan te moedigen nieuwe elektrische fietsen te kopen. Particulieren kunnen 30% van de kosten, met een maximum van 1.500 USD per fiets, terugkrijgen, waardoor milieuvriendelijker vervoer betaalbaarder wordt. De hoogte van de korting is afhankelijk van het inkomen.\",\n \"nl_key_points\": [\n \"U kunt een belastingkorting van 30% op de kosten van een nieuwe e-bike ontvangen, met een maximum van 1.500 USD per fiets.\",\n \"De aankoop is beperkt tot één fiets per persoon (twee voor gezamenlijke aangiften) over een periode van drie jaar.\",\n \"De korting wordt geleidelijk afgebouwd voor belastingbetalers met een hoog inkomen (vanaf 300.000 USD voor gezamenlijke aangiften).\",\n \"U kunt ervoor kiezen de korting over te dragen aan de verkoper voor een onmiddellijke korting bij aankoop.\"\n ],\n \"pt_ai_title\": \"Crédito fiscal para e-bikes: Reembolso de até 1.500 USD na compra.\",\n \"pt_summary\": \"Esta lei estabelece um novo crédito fiscal para incentivar os cidadãos a comprar bicicletas elétricas novas. Os indivíduos podem reivindicar um crédito equivalente a 30% do custo, limitado a 1.500 USD por bicicleta, tornando o transporte ecológico mais acessível. O valor do crédito está sujeito a limitações de rendimento.\",\n \"pt_key_points\": [\n \"Pode receber um crédito fiscal de 30% do custo de uma nova e-bike, limitado a 1.500 USD por bicicleta.\",\n \"O limite de compra é de uma bicicleta por pessoa (duas para declarações conjuntas) num período de três anos.\",\n \"O crédito é reduzido progressivamente para contribuintes com rendimentos elevados (a partir de 300.000 USD para declarações conjuntas).\",\n \"Pode optar por transferir o crédito para o retalhista para obter um desconto imediato no momento da compra.\"\n ],\n \"category\": [\n \"Taxes\",\n \"Environment\",\n \"Transport\"\n ]\n}" } ] }