Clean vehicle credit repealed
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(a) In general Subpart B of part IV of subchapter A of chapter 1 is amended by striking section 30D (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 166(b)(5)(A)(ii) of title 23, United States Code, is amended by inserting (as in effect on the day before the enactment of the Energy Freedom Act) after section 30D(d)(1) of the Internal Revenue Code of 1986. (2) Section 30B(d)(3) is amended by striking subparagraph (D). (3) Section 38(b) is amended by striking paragraph (30). (4) Section 1016(a) is amended by striking paragraph (37). (5) Section 6213(g)(2) is amended by striking subparagraph (T). (6) Section 6501(m) is amended by striking 30D(f)(6),. (c) Effective date The amendments made by this section shall apply to vehicles placed in service after December 31, 2025.