EXTENSION OF CREDIT FOR 2-WHEELED PLUG-IN ELECTRIC VEHICLES.

SEC. 183. EXTENSION OF CREDIT FOR 2-WHEELED PLUG-IN ELECTRIC VEHICLES. (a) In general.—Section 30D(g)(3)(E) is amended by striking “acquired” and all that follows and inserting the following:“acquired— “(i) after December 31, 2011, and before January 1, 2014, or “(ii) in the case of a vehicle that has 2 wheels, after December 31, 2014, and before January 1, 2017.” . (b) [26 U.S.C. 30D note] Effective Date.—The amendments made by this section shall apply to vehicles acquired after December 31, 2014.