Qualified commercial clean vehicles credit

(a) Reversion of termination date Section 45W(g) is amended by striking September 30, 2025 and inserting December 31, 2032. (b) Clarification of application to mobile machinery (1) In general Section 45W(c)(2) is amended— (A) in subparagraph (A), by striking primarily, and (B) in subparagraph (B), by striking mobile machinery, as defined in section 4053(8) and inserting a vehicle that performs a construction, manufacturing, processing, farming, mining, drilling, timbering, or similar operation. (2) Qualified manufacturer and VIN requirements not applicable (A) Qualified manufacturer requirements Section 45W(c) is amended— (i) in paragraph (1), by striking meets the requirements of section 30D(d)(1)(C) and, (ii) in paragraph (2)(A), by striking subparagraph (D) and inserting subparagraphs (C) and (D), and (iii) in paragraph (3), by striking either— and inserting meets the requirements of section 30D(d)(1)(C) and either—. (B) VIN requirements Section 45W(e) is amended by inserting (other than a vehicle described in subsection (c)(2)(B)) after any vehicle. (c) Effective date The amendments made by this section shall take effect as if included in section 70503 of Public Law 119–21.