Sec. 305. Repeal of credit for qualified commercial clean vehicles
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Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45W (and by striking the item relating to such section in the table of sections for such subpart). Section 38(b) is amended— by striking paragraph (37), and by redesignating paragraphs (38), (39), (40), and
(41)as paragraphs (37), (38), (39), and (40), respectively. Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended— in subparagraph (S), by adding and at the end, in subparagraph (T), by striking , and and inserting a period, and by striking subparagraph (U). Section 6417(b) is amended by striking paragraph
(6)and redesignating paragraphs
(7)through
(12)as paragraphs
(6)through (11), respectively. The amendments made by this subsection shall apply to vehicles acquired after the date of the introduction of this Act. Notwithstanding subsection (c), the amendments made by this section shall not apply with respect to any vehicle which is— acquired by the taxpayer pursuant to a written binding contract that was in effect on the date of the introduction of this Act, and placed in service before the date which is 1 year after the date of the introduction of this Act.