1. Short title This Act may be cited as the Affordable EVs for Working Families Act of 2019 . 2. Credit for previously-owned qualified plug-in electric drive motor vehicles (a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by inserting after section 25D the following new section: 25E. Previously-owned qualified plug-in electric drive motor vehicles (a) Allowance of credit In the case of a qualified buyer who during a taxable year places in service a previously-owned qualified plug-in electric drive motor vehicle, there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of— (1) $1,250, plus (2) in the case of a vehicle which draws propulsion energy from a battery which exceeds 4 kilowatt hours of capacity (determined at the time of sale), the lesser of— (A) $1,250, and (B) the product of $208.50 and such excess kilowatt hours. (b) Limitations (1) Sale price The credit allowed under subsection (a) with respect to sale of a vehicle shall not exceed 30 percent of the sale price. (2) Adjusted gross income The amount which would (but for this paragraph) be allowed as a credit under subsection (a) shall be reduced (but not below zero) by $250 for each $1,000 (or fraction thereof) by which the taxpayer’s adjusted gross income exceeds $30,000 (twice such amount in the case of a joint return). (c) Definitions For purposes of this section— (1) Previously-owned qualified plug-in electric drive motor vehicle The term previously-owned qualified plug-in electric drive motor vehicle means, with respect to a taxpayer, a motor vehicle— (A) the model year of which is at least 2 earlier than the calendar year in which the taxpayer acquires such vehicle, (B) the original use of which commences with a person other than the taxpayer, (C) which is acquired by the taxpayer in a qualified sale, (D) registered by the taxpayer for operation in a State or possession of the United States, and (E) which meets the