1. Short title This Act may be cited as the Green Bus Tax Credit Act of 2019 . 2. Credit for zero-emission buses (a) In general Subpart D 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 section: 45T. Zero-emission bus credit (a) Allowance of credit For purposes of section 38, in the case of a manufacturer of a zero-emission heavy vehicle, the zero-emission bus credit determined under this section for a taxable year is an amount equal to 10 percent of the sum of the sale price of each zero-emission heavy vehicle sold by such taxpayer during such taxable year. (b) Limitation The sale price of a zero-emission heavy vehicle may not be taken into account under subsection (a) to the extent such price exceeds $1,000,000. (c) Zero-Emission heavy vehicle For purposes of this section— (1) In general The term zero-emission heavy vehicle means a motor vehicle which— (A) has a gross vehicle weight rating of not less than 14,000 pounds, (B) is not powered or charged by an internal combustion engine, and (C) is propelled solely by an electric motor which draws electricity from a battery or fuel cell. (2) Motor vehicle