Pub. L. 115-123, div. D, tit. I, subtit. C, sec. 40405
EXTENSION OF CREDIT FOR 2-WHEELED PLUG-IN ELECTRIC VEHICLES.
SEC. 40405. EXTENSION OF CREDIT FOR 2-WHEELED PLUG-IN ELECTRIC VEHICLES.(a) In General.—Section 30D(g)(3)(E)(ii) is amended by striking “January 1, 2017” and inserting “January 1, 2018”.(b) Effective Date.—The amendment made by this section shall apply to vehicles acquired after December 31, 2016.132 STAT. 149