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Electric Bicycle Incentive Kickstart for the Environment Act or the E-BIKE Act This bill allows individual taxpayers a new tax credit for 30% of the cost of a qualified electric bicycle. The bill defines qualified electric bicycle to mean a bicycle or tricycle that does not cost more than $8,000 and that is equipped with fully operable pedals, a saddle or seat for the rider, and an electric motor of less than 750 watts designed to assist in propelling the bicycle or tricycle under certain conditions The bill requires the Internal Revenue Service to establish a program to make advance payments of the credit and to publicly report on the number of taxpayers claiming the credit and the aggregate dollar amount of the credit, beginning in 2023 and 2024.
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