Extension of clean vehicle credit

(a) In general Section 30D of the Internal Revenue Code of 1986 is amended— (1) in subsection (e)— (A) in paragraph (1)(B)(iv), by striking during calendar year 2026 and inserting after December 31, 2025, and (B) in paragraph (2)(B)(iii), by striking during calendar year 2026 and inserting after December 31, 2025, and (2) in subsection (h), by striking September 30, 2025 and inserting December 31, 2031. (b) Effective date The amendments made by this section shall apply to vehicles acquired after the date of enactment of this Act.