II 118th CONGRESS 1st Session S. 3397 IN THE SENATE OF THE UNITED STATES December 5, 2023 Mr. Rubio (for himself, Mr. Vance , and Mr. Schmitt ) 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 establish requirements for the clean vehicle credit and the qualifying advanced energy project credit to prevent offshoring by manufacturers, and for other purposes.