To amend the Internal Revenue Code of 1986 to extend tax credits for clean vehicles to possessions of the United States.

HR 7904 extends federal clean vehicle tax credits to residents of U.S. territories like Puerto Rico and Guam. It modifies tax code sections to allow territories with their own tax systems to participate directly, while other territories receive direct payments from the IRS to distribute to residents. The bill applies to both new and previously-owned clean vehicles, making these credits accessible to territory residents who currently cannot claim them under existing rules. This change ensures equitable access to federal clean vehicle incentives across all U.S. jurisdictions.