Pub. L. 116-260, div. EE, tit. I, subtit. C, sec. 144 (as amended)
2-WHEELED PLUG-IN ELECTRIC VEHICLE CREDIT.
SEC. 144. 2-WHEELED PLUG-IN ELECTRIC VEHICLE CREDIT.
(a) In General.—Section 30D(g)(3)(E)(ii) is amended by striking “January 1, 2021” and inserting “January 1, 2022”.
(b) [26 U.S.C. 30D note] Effective Date.—The amendment made by this section shall apply to vehicles acquired after December 31, 2020.
- Cross-references to the US Code
- 26 U.S.C. 30D note