Reversion of termination date for clean vehicle credit

(a) In general Section 30D(h) is amended by striking acquired after September 30, 2025 and inserting placed in service after December 31, 2032. (b) Conforming amendments (1) Section 30D(e)(1)(B) is amended by striking and at the end of clause (iii), by striking the period at the end of clause (iv) and inserting, and, and by adding at the end the following clause: (v) in the case of a vehicle placed in service after December 31, 2026, 80 percent.. (2) Section 30D(e)(2)(B) is amended by striking and at the end of clause (ii), by striking the period at the end of clause (iii), and by adding at the end the following clauses: (iv) in the case of a vehicle placed in service during calendar year 2027, 80 percent, (v) in the case of a vehicle placed in service during calendar year 2028, 90 percent, and (vi) in the case of a vehicle placed in service after December 31, 2028, 100 percent.. (c) Effective date The amendments made by this section shall take effect as if included in section 70502 of Public Law 119–21.