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136 STAT. 1960 PUBLIC LAW 117–169—AUG. 16, 2022 to the Secretary in such manner as the Secretary may provide. ‘‘(7) ADVANCE PAYMENT TO REGISTERED DEALERS.— ‘‘(A) IN GENERAL.—The Secretary shall establish a pro- gram to make advance payments to any eligible entity in an amount equal to the cumulative amount of the credits allowed under subsection (a) with respect to any vehicles sold by such entity for which an election described in paragraph (1) has been made. ‘‘(B) EXCESSIVE PAYMENTS.—Rules similar to the rules of section 6417(d)(6) shall apply for purposes of this para- graph. ‘‘(C) TREATMENT OF ADVANCE PAYMENTS.—For purposes of section 1324 of title 31, United States Code, the pay- ments under subparagraph (A) shall be treated in the same manner as a refund due from a credit provision referred to in subsection (b)(2) of such section. ‘‘(8) DEALER.—For purposes of this subsection, the term ‘dealer’ means a person licensed by a State, the District of Columbia, the Commonwealth of Puerto Rico, any other terri- tory or possession of the United States, an Indian tribal govern- ment, or any Alaska Native Corporation (as defined in section 3 of the Alaska Native Claims Settlement Act (43 U.S.C. 1602(m)) to engage in the sale of vehicles. ‘‘(9) INDIAN TRIBAL GOVERNMENT.—For purposes of this sub- section, the term ‘Indian tribal government’ means the recog- nized governing body of any Indian or Alaska Native tribe, band, nation, pueblo, village, community, component band, or component reservation, individually identified (including par- enthetically) in the list published most recently as of the date of enactment of this subsection pursuant to section 104 of the Federally Recognized Indian Tribe List Act of 1994 (25 U.S.C. 5131). ‘‘(10) RECAPTURE.—In the case of any taxpayer who has made an election described in paragraph (1) with respect to a new clean vehicle and received a payment described in para- graph (2)(C) from an eligible entity, if the credit under sub- section (a) would otherwise (but for this subsection) not be allowable to such taxpayer pursuant to the application of sub- section (f)(10), the tax imposed on such taxpayer under this chapter for the taxable year in which such vehicle was placed in service shall be increased by the amount of the payment received by such taxpayer.’’. (2) CONFORMING AMENDMENTS.—Section 30D, as amended by the preceding provisions of this section, is amended— (A) in subsection (d)(1)(H) of such section— (i) in clause (iv), by striking ‘‘and’’ at the end, (ii) in clause (v), by striking the period at the end and inserting ‘‘, and’’, and (iii) by adding at the end the following: ‘‘(vi) in the case of a taxpayer who makes an elec- tion under subsection (g)(1), any amount described in subsection (g)(2)(C) which has been provided to such taxpayer.’’, and (B) in subsection (f)— (i) by striking paragraph (3), and 26 USC 30D. Definition. Definition. Applicability. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00144 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw