Repeal of credit for qualified commercial clean vehicles

(a) In general Subpart D of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by striking section 45W (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 38(b) of the Internal Revenue Code of 1986, as amended by sections 13502, 13701, and 13704 of Public Law 117–169, is amended— (A) by striking paragraph (37), and (B) by redesignating paragraphs (38) through (41) as paragraphs (37) through (40), respectively. (2) Section 6213(g)(2) of such Code is amended— (A) by adding and at the end of subparagraph (R), (B) by striking the comma at the end of subparagraph (S) and inserting a period, and (C) by striking subparagraph (V). (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.