Sec. 304. Repeal of credit for previously-owned clean vehicles
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/bill/118/hr/3938/rh/section-304A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
Subpart A of part IV of subchapter A of chapter 1 is amended by striking section 25E (and by striking the item relating to such section in the table of sections for such subpart). Section 6213(g)(2) is amended— in subparagraph (T), by adding and at the end, by striking subparagraph (U), and by redesignating subparagraph
(V)as subparagraph (U). The amendments made by this section shall apply to vehicles acquired after June 9, 2023. 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 June 9, 2023, and placed in service before June 9, 2024. Notwithstanding subsection (c)(2) of section 13402 of Public Law 117–169 , the amendments made by subsection
(b)of such section shall not apply.
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Sec. 304
Repeal of credit for previously-owned clean vehicles
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