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136 STAT. 1955 PUBLIC LAW 117–169—AUG. 16, 2022 (c) DEFINITION OF NEW CLEAN VEHICLE.— (1) IN GENERAL.—Section 30D(d), as amended by the pre- ceding provisions of this section, is amended— (A) in the heading, by striking ‘‘QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR’’ and inserting ‘‘CLEAN’’, (B) in paragraph (1)— (i) in the matter preceding subparagraph (A), by striking ‘‘qualified plug-in electric drive motor’’ and inserting ‘‘clean’’, (ii) in subparagraph (C), by inserting ‘‘qualified’’ before ‘‘manufacturer’’, (iii) in subparagraph (F)— (I) in clause (i), by striking ‘‘4’’ and inserting ‘‘7’’, and (II) in clause (ii), by striking ‘‘and’’ at the end, (iv) in subparagraph (G), by striking the period at the end and inserting ‘‘, and’’, and (v) by adding at the end the following: ‘‘(H) for which the person who sells any vehicle to the taxpayer furnishes a report to the taxpayer and to the Secretary, at such time and in such manner as the Secretary shall provide, containing— ‘‘(i) the name and taxpayer identification number of the taxpayer, ‘‘(ii) the vehicle identification number of the vehicle, unless, in accordance with any applicable rules promulgated by the Secretary of Transportation, the vehicle is not assigned such a number, ‘‘(iii) the battery capacity of the vehicle, ‘‘(iv) verification that original use of the vehicle commences with the taxpayer, and ‘‘(v) the maximum credit under this section allow- able to the taxpayer with respect to the vehicle.’’, (C) in paragraph (3)— (i) in the heading, by striking ‘‘MANUFACTURER’’ and inserting ‘‘QUALIFIED MANUFACTURER’’, (ii) by striking ‘‘The term ‘manufacturer’ has the meaning given such term in’’ and inserting ‘‘The term ‘qualified manufacturer’ means any manufacturer (within the meaning of the’’, and (iii) by inserting ‘‘) which enters into a written agreement with the Secretary under which such manu- facturer agrees to make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) providing vehicle identifica- tion numbers and such other information related to each vehicle manufactured by such manufacturer as the Secretary may require’’ before the period at the end, and (D) by adding at the end the following: ‘‘(6) NEW QUALIFIED FUEL CELL MOTOR VEHICLE.—For pur- poses of this section, the term ‘new clean vehicle’ shall include any new qualified fuel cell motor vehicle (as defined in section 30B(b)(3)) which meets the requirements under subparagraphs (G) and (H) of paragraph (1).’’. (2) CONFORMING AMENDMENTS.—Section 30D is amended— 26 USC 30D. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00139 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw