Editorial Notes

References in Text

The date of the enactment of this section, referred to in subsec. (c)(2)(C), is the date of enactment of Pub. L. 117–169, which was approved Aug. 16, 2022.

Amendments

2025—Subsec. (g). Pub. L. 119–21 substituted “September 30, 2025” for “December 31, 2032”.

2022—Subsecs. (f), (g). Pub. L. 117–169, § 13402(b), added subsec. (f) and redesignated former subsec. (f) as (g).

Statutory Notes and Related Subsidiaries

Effective Date

Pub. L. 117–169, title I, § 13402(e), Aug. 16, 2022, 136 Stat. 1964, provided that:

“(1)

In general.—

Except as provided in paragraph (2), the amendments made by this section [enacting this section and amending this section and section 6213 of this title] shall apply to vehicles acquired after December 31, 2022.

“(2)

Transfer of credit.—

The amendments made by subsection (b) [amending this section] shall apply to vehicles acquired after December 31, 2023.”