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136 STAT. 1963 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(c) DEFINITIONS.—For purposes of this section— ‘‘(1) PREVIOUSLY-OWNED CLEAN VEHICLE.—The term ‘pre- viously-owned clean vehicle’ means, with respect to a taxpayer, a motor vehicle— ‘‘(A) the model year of which is at least 2 years earlier than the calendar year in which the taxpayer acquires such vehicle, ‘‘(B) the original use of which commences with a person other than the taxpayer, ‘‘(C) which is acquired by the taxpayer in a qualified sale, and ‘‘(D) which— ‘‘(i) meets the requirements of subparagraphs (C), (D), (E), (F), and (H) (except for clause (iv) thereof) of section 30D(d)(1), or ‘‘(ii) is a motor vehicle which— ‘‘(I) satisfies the requirements under subpara- graphs (A) and (B) of section 30B(b)(3), and ‘‘(II) has a gross vehicle weight rating of less than 14,000 pounds. ‘‘(2) QUALIFIED SALE.—The term ‘qualified sale’ means a sale of a motor vehicle— ‘‘(A) by a dealer (as defined in section 30D(g)(8)), ‘‘(B) for a sale price which does not exceed $25,000, and ‘‘(C) which is the first transfer since the date of the enactment of this section to a qualified buyer other than the person with whom the original use of such vehicle commenced. ‘‘(3) QUALIFIED BUYER.—The term ‘qualified buyer’ means, with respect to a sale of a motor vehicle, a taxpayer— ‘‘(A) who is an individual, ‘‘(B) who purchases such vehicle for use and not for resale, ‘‘(C) with respect to whom no deduction is allowable with respect to another taxpayer under section 151, and ‘‘(D) who has not been allowed a credit under this section for any sale during the 3-year period ending on the date of the sale of such vehicle. ‘‘(4) MOTOR VEHICLE; CAPACITY.—The terms ‘motor vehicle’ and ‘capacity’ have the meaning given such terms in paragraphs (2) and (4) of section 30D(d), respectively. ‘‘(d) VIN NUMBER REQUIREMENT.—No credit shall be allowed under subsection (a) with respect to any vehicle unless the taxpayer includes the vehicle identification number of such vehicle on the return of tax for the taxable year. ‘‘(e) APPLICATION OF CERTAIN RULES.—For purposes of this section, rules similar to the rules of section 30D(f) (without regard to paragraph (10) or (11) thereof) shall apply for purposes of this section. ‘‘(f) TERMINATION.—No credit shall be allowed under this section with respect to any vehicle acquired after December 31, 2032.’’. (b) TRANSFER OF CREDIT.—Section 25E, as added by subsection (a), is amended— (1) by redesignating subsection (f) as subsection (g), and (2) by inserting after subsection (e) the following: VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00147 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw