Pub. L. 116-94, div. Q, tit. I, subtit. C, sec. 126
2-WHEELED PLUG-IN ELECTRIC VEHICLE CREDIT.
SEC. 126. 2-WHEELED PLUG-IN ELECTRIC VEHICLE CREDIT.(a) In General.—Section 30D(g)(3)(E)(ii) is amended by striking “January 1, 2018” and inserting “January 1, 2021”.(b) Effective Date.—The amendment made by this section shall apply to vehicles acquired after December 31, 2017.