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136 STAT. 1965 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(B) in the case of a vehicle not described in subpara- graph (A), $40,000. ‘‘(c) QUALIFIED COMMERCIAL CLEAN VEHICLE.—For purposes of this section, the term ‘qualified commercial clean vehicle’ means any vehicle which— ‘‘(1) meets the requirements of section 30D(d)(1)(C) and is acquired for use or lease by the taxpayer and not for resale, ‘‘(2) either— ‘‘(A) meets the requirements of subparagraph (D) of section 30D(d)(1) and is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails), or ‘‘(B) is mobile machinery, as defined in section 4053(8) (including vehicles that are not designed to perform a func- tion of transporting a load over the public highways), ‘‘(3) either— ‘‘(A) is propelled to a significant extent by an electric motor which draws electricity from a battery which has a capacity of not less than 15 kilowatt hours (or, in the case of a vehicle which has a gross vehicle weight rating of less than 14,000 pounds, 7 kilowatt hours) and is capable of being recharged from an external source of electricity, or ‘‘(B) is a motor vehicle which satisfies the requirements under subparagraphs (A) and (B) of section 30B(b)(3), and ‘‘(4) is of a character subject to the allowance for deprecia- tion. ‘‘(d) SPECIAL RULES.— ‘‘(1) IN GENERAL.—Rules similar to the rules under sub- section (f) of section 30D (without regard to paragraph (10) or (11) thereof) shall apply for purposes of this section. ‘‘(2) VEHICLES PLACED IN SERVICE BY TAX-EXEMPT ENTI- TIES.—Subsection (c)(4) shall not apply to any vehicle which is not subject to a lease and which is placed in service by a tax-exempt entity described in clause (i), (ii), or (iv) of section 168(h)(2)(A). ‘‘(3) NO DOUBLE BENEFIT.—No credit shall be allowed under this section with respect to any vehicle for which a credit was allowed under section 30D. ‘‘(e) VIN NUMBER REQUIREMENT.—No credit shall be deter- mined 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. ‘‘(f) REGULATIONS AND GUIDANCE.—The Secretary shall issue such regulations or other guidance as the Secretary determines necessary to carry out the purposes of this section, including regula- tions or other guidance relating to determination of the incremental cost of any qualified commercial clean vehicle. ‘‘(g) TERMINATION.—No credit shall be determined under this section with respect to any vehicle acquired after December 31, 2032.’’. (b) CONFORMING AMENDMENTS.— (1) Section 38(b), as amended by the preceding provisions of this Act, is amended— (A) in paragraph (35), by striking ‘‘plus’’ at the end, (B) in paragraph (36), by striking the period at the end and inserting ‘‘, plus’’, and 26 USC 38. Determination. Applicability. Definition. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00149 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw