Repeal of credit for previously-owned clean vehicles

(a) In general Subpart A of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking section 25E (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendment Section 6213(g)(2) of the Internal Revenue Code of 1986 is amended by striking subparagraph (U). (c) Effective date The amendments made by this section shall apply to vehicles purchased, or for which a written binding contract to purchase has been entered into, after the date which is 30 days after the date of enactment of this Act.