Repeal of new qualified plug-in electric drive motor vehicle credit

(a) In general Subpart B of part IV of subchapter A of chapter 1 of subtitle A is amended by repealing section 30D (and the table of sections for such subpart is amended by striking the item relating to such section). (b) Conforming amendments (1) Section 38(b) is further amended by striking paragraph (30). (2) Section 166(b)(5)(A)(ii) is amended by inserting (as in effect on the date before the date of the enactment of the Restoring Vehicle Market Freedom Act of 2025) after section 30D(d)(1). (3) Section 179D(d)(3)(B)(ii) is amended by inserting, as in effect on the date before the date of the enactment of the Restoring Vehicle Market Freedom Act of 2025 after section 30D(g)(9). (4) Section 1016(a) is further amended in paragraph (34) by adding and at the end after the comma and by striking paragraph (37). (5) Section 6213(g)(2) is further amended by adding and at the end after the comma in subparagraph (S) and by striking subparagraph (T). (6) Section 6417(d)(1)(A)(iv) is amended by inserting, as in effect on the date before the date of the enactment of the Restoring Vehicle Market Freedom Act of 2025 after section 30D(g)(9). (7) Section 6501(m) is further amended by striking 30D(e)(4),. (8) Section 13401 of Public Law 117–169 is amended by striking subsection (j). (c) Effective date The amendments made by this section shall apply to vehicles acquired after the date of the enactment of this section.