Repeal of credit for qualified commercial clean vehicles

(a) In general Subpart D of part IV of subchapter A of chapter 1 of subtitle A is amended by repealing section 45W (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 (37). (2) Section 6213(g)(2) is further amended by adding and at the end after the comma in subparagraph (R), by striking, and at the end and inserting a period in subparagraph (S) (as amended by section 6(b)(5)), and by striking subparagraph (V). (c) Effective date The amendments made by this section shall apply to vehicles acquired after the date of the enactment of this section.