,,ii #aah? ,,congress #a/ ,session ,s4 #bifb ,,9 ,,! ,,s5ate ,,( ,,! ,,unit$ ,,/ates ,septemb] #bh 7legislative day1 ,septemb] #bb71 #bjbc,mr4 ,vance introduc$ ! foll[+ bill2 :i* 0 read twice & ref]r$ to ! ,committee on ,f9ance ,a ,,bill ,to repeal tax inc5tives relat+ to electric vehicles1 & to e/abli% a tax cr$it to promote automobile manufactur+ 9 ! ,unit$ ,/ates4 #a4 ,%ort title ,?is ,act may be cit$ z ! ,drive ,am]ican ,act4 #b4 ,am5dm5t ( #aihf ,code ,except z o!rwise expressly provid$1 :5ev] 9 ?is ,act an am5dm5t or repeal is express$ 9 t]ms ( an am5dm5t to1 or repeal (1 a section or o!r provision1 ! ref]5ce %all be consid]$ to be made to a section or o!r provision ( ! ,int]nal ,rev5ue ,code ( #aihf4 ,i ,repeal ( ,electric ,vehicle ,inc5tives #aja4 ,repeal ( clean vehicle cr$it 7a7 ,9 g5]al ,subp>t ,b ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ section #cj;,d 7& by /rik+ ! item relat+ to su* section 9 ! table ( sections = su* subp>t74 7b7 ,con=m+ am5dm5ts 7#a7 ,section #cj;,b7d77#c7 is am5d$ by /rik+ subp>agraph 7,d74 7#b7 ,section #ch7;b7 is am5d$ by /rik+ p>agraph 7#cj74 7#c7 ,section #agi;,d7d77#c77;,b77ii7 is am5d$ by ins]t+ 1 z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,drive ,am]ican ,act aft] section #cj;,d7g77#i74 7#d7 ,section #ajaf7;a7 is am5d$-- 7,a7 9 p>agraph 7#cf71 by add+ & at ! end1 7,b7 by /rik+ p>agraph 7#cg71 & 7,c7 by r$esignat+ p>agraph 7#ch7 z p>agraph 7#cg74 7#e7 ,section #fbac7;g77#b7 is am5d$ by /rik+ subp>agraph 7,t74 7#f7 ,section #fdag7;d77#a77;,a77iv7 is am5d$ by ins]t+ 1 z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,drive ,am]ican ,act aft] section #cj;,d7g77#i74 7#g7 ,section #feja7m7 is am5d$ by /rik+ #cj;,d7f77#f714 7#h7 ,section #aff7;b77#e77;,a77ii7 ( title #bc1 ,unit$ ,/ates ,code1 is am5d$ by ins]t+ 1 z 9 effect on ! day be=e ! date ( ! enactm5t ( ! ,drive ,am]ican ,act aft] section #cj;,d7d77#a7 ( ! ,int]nal ,rev5ue ,code ( #aihf4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to vehicle plac$ 9 s]vice aft] ,decemb] #ca1 #bjbb4 #ajb4 ,repeal ( cr$it = previ\sly-own$ clean vehicles 7a7 ,9 g5]al ,subp>t ,a ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ section #be;,e 7& by /rik+ ! item relat+ to su* section 9 ! table ( sections = su* subp>t74 7b7 ,con=m+ am5dm5t ,section #fbac7;g77#b7 is am5d$ by /rik+ subp>agraph 7,u74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to vehicles acquir$ aft] ,decemb] #ca1 #bjbb4 #ajc4 ,repeal ( cr$it = qualifi$ comm]cial clean vehicles 7a7 ,9 g5]al ,subp>t ,d ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ section #de,w 7& by /rik+ ! item relat+ to su* section 9 ! table ( sections = su* subp>t74 7b7 ,con=m+ am5dm5ts 7#a7 ,section #ch7;b7 is am5d$ by /rik+ p>agraph 7#cg74 7#b7 ,section #fbac7;g77#b7 is am5d$ by /rik+ subp>agraph 7,v74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to vehicles acquir$ aft] ,decemb] #ca1 #bjbb4 #ajd4 ,alt]native fuel refuel+ prop]ty cr$it 7a7 ,9 g5]al ,subp>t ,b ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by /rik+ section #cj;,c 7& by /rik+ ! item relat+ to su* section 9 ! table ( sections = su* subp>t74 7b7 ,con=m+ am5dm5ts 7#a7 ,section #ch7;b7 is am5d$ by /rik+ p>agraph 7#be74 7#b7 ,section #ee7;c77#c7 is am5d$ by /rik+ sections #cj;,c7d77#b7 & #ch7;c7 & ins]t+ section #ch7;c74 7#c7 ,section #ajaf7;a71 z am5d$ by section #aja1 is am5d$-- 7,a7 9 p>agraph 7#ce71 by add+ & at ! end1 7,b7 by /rik+ p>agraph 7#cf71 & 7,c7 by r$esignat+ p>agraph 7#cg7 z p>agraph 7#cf74 7#d7 ,section #fdag7;b7 is am5d$ by /rik+ p>agraph 7#a74 7#e7 ,section #fdah7;f77#a77;,a7 is am5d$ by /rik+ clause 7i74 7#f7 ,section #feja7m7 is am5d$ by /rik+ #cj;,c7e77#d714 7#g7 ,section #bdd7;b7 ( ! ,en]gy ,indep5d5ce & ,security ,act ( #bjjg 7#db ,u4,s4,c4 #agjeb7;b77 is am5d$ by /rik+ p>agraph 7#f74 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to prop]ty plac$ 9 s]vice aft] ,decemb] #ca1 #bjba4 ,,ii ,cr$it = automobiles made 9 ! ,unit$ ,/ates #bja4 ,e/abli%m5t ( ,am]ica ,fir/ ,vehicle ,cr$it 7a7 ,9 g5]al ,subp>t ,b ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by add+ at ! end ! foll[+ new section3 #cj;,e4 ,am]ica ,fir/ ,vehicle ,cr$it 7a7 ,all[ance ( cr$it ,!re %all be all[$ z a cr$it aga9/ ! tax impos$ by ?is *apt] = ! taxable ye> an am\nt equal to ! sum ( ! cr$it am\nts det]m9$ "u subsection 7b7 ) respect to ea* new vehicle plac$ 9 s]vice by ! taxpay] dur+ ! taxable ye>4 7b7 ,p] vehicle doll> limitation 7#a7 ,9 g5]al ,! am\nt det]m9$ "u ?is subsection ) respect to any new vehicle is ! sum ( ! am\nts det]m9$ "u p>agraphs 7#b7 & 7#c7 ) respect to su* vehicle4 7#b7 ,base am\nt ,! am\nt det]m9$ "u ?is p>agraph is #b1ejj4 7#c7 ,vehicle capacity 7,a7 ,9 g5]al ,! am\nt det]m9$ "u ?is p>agraph is ! great] (-- 7i7 ! payload capacity adju/m5t1 or 7ii7 ! seat+ capacity adju/m5t4 7,b7 ,payload capacity adju/m5t 7i7 ,9 g5]al ,= purposes ( subp>agraph 7,a77i71 ! payload capacity adju/m5t is #ejj = e #bej p\nds ( payload capacity 9 excess ( #a1jjj p\nds4 7ii7 ,payload capacity ,= purposes ( clause 7i71 ! payload capacity ( any new vehicle %all be an am\nt equal to ! diff]5ce betwe5-- 7,i7 ! vehicle curb weight 7z su* t]m is def9$ 9 section #baf ( ! ,clean ,air ,act 7#db ,u4,s4,c4 #geej77 ( su* vehicle1 & 7,,ii7 ! gross vehicle weight rat+ ( su* vehicle4 7,c7 ,seat+ capacity adju/m5t 7i7 ,9 g5]al ,= purposes ( subp>agraph 7,a77ii71 ! seat+ capacity adju/m5t is #a1jjj = ea* pass5g] by :i* ! seat+ capacity ( ! new vehicle is 9 excess ( #d pass5g]s4 7ii7 ,seat+ capacity ,= purposes ( clause 7i71 ! seat+ capacity ( any new vehicle %all be ! maximum numb] ( pass5g]s 7includ+ ! driv]7 :i* su* vehicle c safely transport 7z det]m9$ pursuant to applicable ,f$]al laws & regulations74 7,d7 ,limitation ,! am\nt det]m9$ "u ?is p>agraph %all n exce$ #e1jjj4 7c7 ,application ) o!r cr$its 7#a7 ,bus9ess cr$it treat$ z "p ( g5]al bus9ess cr$it ,s mu* ( ! cr$it :i* w\ld be all[$ "u subsection 7a7 = any taxable ye> 7det]m9$ )\t reg>d to ?is subsection7 t is attributable to prop]ty ( a "* subject to an all[ance = depreciation %all be treat$ z a cr$it li/$ 9 section #ch7;b7 = su* taxable ye> 7& n all[$ "u subsection 7a774 7#b7 ,p]sonal cr$it ,= purposes ( ?is title1 ! cr$it all[$ "u subsection 7a7 = any taxable ye> 7det]m9$ aft] application ( p>agraph 7#a77 %all be treat$ z a cr$it all[able "u subp>t ,a = su* taxable ye>4 7d7 ,new vehicle 7#a7 ,9 g5]al ,! t]m new vehicle means a motor vehicle-- 7,a7 ! orig9al use ( :i* comm5ces ) ! taxpay]1 7,b7 :i* is acquir$ = use or lease by ! taxpay] & n = resale1 7,c7 :i* is made by a qualifi$ manufactur]1 7,d7 :i* satisfies ea* ( ! requirem5ts "u p>agraphs 7#a7 & 7#b7 ( subsection 7e71 7,e7 :i* has a gross vehicle weight rat+ ( less ?an #ad1jjj p\nds1 7,f7 :i* is propell$ to a significant ext5t by a gasol9e or diesel int]nal combu/ion eng9e1 7,g7 ! f9al assembly ( :i* occurs )9 ! ,unit$ ,/ates1 & 7,h7 = :i* ! p]son :o sells any vehicle to ! taxpay] furni%es a report to ! taxpay] & to ! ,secret>y1 at su* "t & 9 su* mann] z ! ,secret>y %all provide1 conta9+-- 7i7 ! "n & taxpay] id5tification numb] ( ! taxpay]1 7ii7 ! vehicle id5tification numb] ( ! vehicle1 unless1 9 accordance ) any applicable rules promulgat$ by ! ,secret>y ( ,transportation1 ! vehicle is n assign$ su* a numb]1 7iii7 v]ification t orig9al use ( ! vehicle comm5ces ) ! taxpay]1 & 7iv7 ! maximum cr$it "u ?is section all[able to ! taxpay] ) respect to ! vehicle4 7#b7 ,motor vehicle ,! t]m motor vehicle means any vehicle :i* is manufactur$ prim>ily = use on public /reets1 roads1 & highways 7n includ+ a vehicle op]at$ exclusively on a rail or rails7 & :i* has at lea/ #d :eels4 7#c7 ,qualifi$ manufactur] ,! t]m qualifi$ manufactur] means any manufactur] 7z def9$ 9 section #cjajb7;a77#f7 ( title #di1 ,unit$ ,/ates ,code1 b n includ+ any import] describ$ 9 subp>agraph 7,b7 ( t section7 :i* ent]s into a writt5 agreem5t ) ! ,secret>y "u :i* su* manufactur] agrees to make p]iodic writt5 reports to ! ,secret>y 7at su* times & 9 su* mann] z ! ,secret>y may provide7 provid+ vehicle id5tification numb]s & su* o!r in=mation relat$ to ea* vehicle manufactur$ by su* manufactur] z ! ,secret>y may require4 7#d7 ,f9al assembly ,= purposes ( p>agraph 7#a77;,g71 ! t]m f9al assembly means ! process by :i* a manufactur] produces a new vehicle at1 or ?r\gh ! use (1 a plant1 factory1 or o!r place f :i* ! vehicle is deliv]$ to a deal] or import] ) all compon5t p>ts necess>y = ! me*anical op]ation ( ! vehicle includ$ ) ! vehicle1 :e!r or n ! compon5t p>ts are p]man5tly in/all$ 9 or on ! vehicle4 7e7 ,cont5t requirem5ts 7#a7 ,regional value cont5t 7,a7 ,9 g5]al ,! requirem5t describ$ 9 ?is p>agraph ) respect to a vehicle is t ! regional value cont5t is n less ?an #fj p]c5t 7z c]tifi$ by ! qualifi$ manufactur]1 9 su* =m or mann] z prescrib$ by ! ,secret>y74 7,b7 ,regional value cont5t ,! regional value cont5t is ! am\nt 7express$ z a p]c5tage7 equal to ! quoti5t (-- 7i7 ! net co/ ( ! vehicle m9us ! value ( any non-orig9at+ mat]ials us$ 9 ! production ( ! vehicle1 divid$ by 7ii7 ! net co/ ( ! vehicle4 7,c7 ,value ( non-orig9at+ mat]ials 7i7 ,9 g5]al ,= purposes ( subp>agraph 7,b77i71 ! value ( any non-orig9at+ mat]ials %all include any mat]ials ( indet]m9ate orig9 :i* are us$ by ! produc] 9 ! production ( ! vehicle4 7ii7 ,exclusion ,= purposes ( subp>agraph 7,b77i71 ! value ( any non-orig9at+ mat]ials us$ 9 ! production ( ! vehicle %all n include ! value ( any non-orig9at+ mat]ials us$ or consum$ to produce orig9at+ mat]ials :i* are subsequ5tly us$ or consum$ 9 ! production ( ! vehicle4 7#b7 ,labor value cont5t 7,a7 ,9 g5]al ,! requirem5t describ$ 9 ?is p>agraph ) respect to a vehicle is t ! labor value cont5t is n less ?an #be p]c5t 7z c]tifi$ by ! qualifi$ manufactur]1 9 su* =m or mann] z prescrib$ by ! ,secret>y74 7,b7 ,labor value cont5t ,! labor value cont5t is ! am\nt 7express$ z a p]c5tage7 equal to ! quoti5t (-- 7i7 ! sum (-- 7,i7 ! value ( high-wage mat]ial conta9$ 9 ! vehicle1 plus 7,,ii7 ! value ( high-wage labor co/s associat$ ) production ( ! vehicle1 divid$ by 7ii7 ! net co/ ( ! vehicle4 7#c7 ,def9itions ,= purposes ( ?is subsection-- 7,a7 ,high-wage labor co/s ,! t]m high-wage labor co/s means an am\nt equal to ! sum ( wage exp5ditures 7n includ+ b5efits7 incurr$ 9 ! assembly ( ! vehicle = work]s :o p]=m direct production "w at a qualify+ wage-rate assembly plant4 7,b7 ,high-wage mat]ial ,! t]m high-wage mat]ial means ! net co/ ( mat]ial t und]goes production 9 a qualify+ wage-rate production plant & t is us$ 9 ! production ( ! vehicle4 7,c7 ,net co/ ,! t]m net co/ means total co/ m9us sales promotion1 m>ket+1 & aft]-sales s]vice co/s1 royalties1 %ipp+ & pack+ co/s1 & nonall[able int]e/ co/s t are includ$ 9 ! total co/4 7,d7 ,non-orig9at+ mat]ial ,! t]m non-orig9at+ mat]ial means a mat]ial :i* is n an orig9at+ mat]ial4 7,e7 ,orig9at+ mat]ial ,! t]m orig9at+ mat]ial means a mat]ial :i* is-- 7i7 :olly obta9$ or produc$ entirely 9 ! ,unit$ ,/ates or ,canada1 or 7ii7 sub/antially trans=m$ 9 ! ,unit$ ,/ates or ,canada f a mat]ial :i* is n :olly gr[n1 produc$1 or manufactur$ 9 ! ,unit$ ,/ates or ,canada4 7,f7 ,qualify+ wage-rate assembly plant ,! t]m qualify+ wage-rate production plant means a facility :i*-- 7i7 assembles pass5g] vehicles1 light trucks1 or heavy trucks1 7ii7 is locat$ 9 ! ,unit$ ,/ates1 & 7iii7 has an av]age h\rly production wage rate = employees work+ 9 su* facility :i* is n less ?an #dd p] h\r4 7,g7 ,qualify+ wage-rate production plant ,! t]m qualify+ wage-rate production plant means a facility :i*-- 7i7 produces mat]ials = pass5g] vehicles1 light trucks1 or heavy trucks1 7ii7 is locat$ 9 ! ,unit$ ,/ates1 & 7iii7 has an av]age h\rly production wage rate = employees work+ 9 su* facility :i* is n less ?an #ce p] h\r4 7#d7 ,inflation adju/m5t 7,a7 ,9 g5]al ,9 ! case ( any cal5d> ye> beg9n+ aft] #bjbe1 ! doll> am\nts 9 subp>agraphs 7,f77iii7 & 7,g77iii7 ( p>agraph 7#c7 %all be increas$ by an am\nt equal to-- 7i7 su* doll> am\nt1 multipli$ by 7ii7 ! co/-(-liv+ adju/m5t det]m9$ "u section #a7;f77#c7 = ! cal5d> ye> 9 :i* ! taxable ye> beg9s1 det]m9$ by sub/itut+ 9 subp>agraph 7,a77ii7 !re( cal5d> ye> #bjbd = cal5d> ye> #bjaf4 7,b7 ,r\nd+ ,if any am\nt z adju/$ "u subp>agraph 7,a7 is n a multiple ( #a1 su* doll> am\nt %all be r\nd$ to ! next l[e/ multiple ( #a4 7#e7 ,regulations & guidance 7,a7 ,9 g5]al ,! ,secret>y %all1 9 consultation ) ! ,secret>y ( ,comm]ce & ! ,secret>y ( ,labor1 issue su* regulations or o!r guidance z ! ,secret>y det]m9es necess>y to c>ry out ! purposes ( ?is subsection1 includ+ regulations or o!r guidance :i* provides = requirem5ts = recordkeep+ or in=mation report+ = purposes ( adm9i/]+ ! requirem5ts ( ?is subsection4 7,b7 ,deadl9e = propos$ guidance ,n lat] ?an ,decemb] #ca1 #bjbd1 ! ,secret>y %all issue propos$ guidance ) respect to ! requirem5ts "u ?is subsection4 7f7 ,special rules 7#a7 ,basis r$uction ,= purposes ( ?is subtitle1 ! basis ( any prop]ty = :i* a cr$it is all[able "u subsection 7a7 %all be r$uc$ by ! am\nt ( su* cr$it s all[$ 7det]m9$ )\t reg>d to subsection 7c774 7#b7 ,no d\ble b5efit ,! am\nt ( any d$uction or o!r cr$it all[able "u ?is *apt] = a vehicle = :i* a cr$it is all[able "u subsection 7a7 %all be r$uc$ by ! am\nt ( cr$it all[$ "u su* subsection = su* vehicle 7det]m9$ )\t reg>d to subsection 7c774 7#c7 ,prop]ty us$ by tax-exempt entity ,9 ! case ( a vehicle ! use ( :i* is describ$ 9 p>agraph 7#c7 or 7#d7 ( section #ej7;b7 & :i* is n subject to a lease1 ! p]son :o sold su* vehicle to ! p]son or entity us+ su* vehicle %all be treat$ z ! taxpay] t plac$ su* vehicle 9 s]vice1 b only if su* p]son cle>ly discloses to su* p]son or entity 9 a docum5t ! am\nt ( any cr$it all[able "u subsection 7a7 ) respect to su* vehicle 7det]m9$ )\t reg>d to subsection 7c774 ,= purposes ( subsection 7c71 prop]ty to :i* ?is p>agraph applies %all be treat$ z ( a "* subject to an all[ance = depreciation4 7#d7 ,prop]ty us$ outside ,unit$ ,/ates n qualifi$ ,no cr$it %all be all[able "u subsection 7a7 ) respect to any prop]ty ref]r$ to 9 section #ej7;b77#a74 7#e7 ,recapture ,! ,secret>y %all1 by regulations1 provide = recaptur+ ! b5efit ( any cr$it all[able "u subsection 7a7 ) respect to any prop]ty :i* ceases to be prop]ty eligible = su* cr$it4 7#f7 ,election n to take cr$it ,no cr$it %all be all[$ "u subsection 7a7 = any vehicle if ! taxpay] elects to n h ?is section apply to su* vehicle4 7#g7 ,int]action ) motor vehicle safety /&>ds ,a vehicle %all n be consid]$ eligible = a cr$it "u ?is section unless su* vehicle is 9 compliance ) ! motor vehicle safety provisions ( sections #cjaja ?r\gh #cjafi ( title #di1 ,unit$ ,/ates ,code4 7#h7 ,"o cr$it p] vehicle ,9 ! case ( any vehicle1 ! cr$it describ$ 9 subsection 7a7 %all only be all[$ once ) respect to su* vehicle1 z det]m9$ bas$ ^u ! vehicle id5tification numb] ( su* vehicle4 7#i7 ,,v9 requirem5t ,no cr$it %all be all[$ "u ?is section ) respect to any vehicle unless ! taxpay] includes ! vehicle id5tification numb] ( su* vehicle on ! return ( tax = ! taxable ye>4 7#aj7 ,limitation bas$ on modifi$ adju/$ gross income 7,a7 ,9 g5]al ,no cr$it %all be all[$ "u subsection 7a7 = any taxable ye> if-- 7i7 ! less] (-- 7,i7 ! modifi$ adju/$ gross income ( ! taxpay] = su* taxable ye>1 or 7,,ii7 ! modifi$ adju/$ gross income ( ! taxpay] = ! prec$+ taxable ye>1 exce$s 7ii7 ! ?re%old am\nt4 7,b7 ,?re%old am\nt ,= purposes ( subp>agraph 7,a77ii71 ! ?re%old am\nt %all be-- 7i7 9 ! case ( a jo9t return or a surviv+ sp\se 7z def9$ 9 section #b7;a771 #cjj1jjj1 7ii7 9 ! case ( a head ( h\sehold 7z def9$ 9 section #b7;b771 #bbe1jjj1 & 7iii7 9 ! case ( a taxpay] n describ$ 9 clause 7i7 or 7ii71 #aej1jjj4 7,c7 ,modifi$ adju/$ gross income ,= purposes ( ?is p>agraph1 ! t]m modifi$ adju/$ gross income means adju/$ gross income increas$ by any am\nt exclud$ f gross income "u section #iaa1 #ica1 or #icc4 7#aa7 ,manufactur]'s sugge/$ retail price limitation 7,a7 ,9 g5]al ,no cr$it %all be all[$ "u subsection 7a7 = a vehicle ) a manufactur]'s sugge/$ retail price 9 excess ( ! applicable limitation4 7,b7 ,applicable limitation ,= purposes ( subp>agraph 7,a71 ! applicable limitation = ea* vehicle classification is z foll[s3 7i7 ,vans ,9 ! case ( a van1 #hj1jjj4 7ii7 ,sport utility vehicles ,9 ! case ( a sport utility vehicle1 #hj1jjj4 7iii7 ,pickup trucks ,9 ! case ( a pickup truck1 #hj1jjj4 7iv7 ,o!r ,9 ! case ( any o!r vehicle1 #ee1jjj4 7,c7 ,regulations & guidance ,= purposes ( ?is p>agraph1 ! ,secret>y %all prescribe su* regulations or o!r guidance z ! ,secret>y det]m9es necess>y = det]m9+ vehicle classifications us+ crit]ia simil> to ! crit]ia describ$ 9 "p #ebc ( title #di1 ,code ( ,f$]al ,regulations 7z 9 effect on ! date ( enactm5t ( ! ,drive ,am]ican ,act74 7g7 ,t]m9ation ,no cr$it %all be all[$ "u ?is section ) respect to any vehicle plac$ 9 s]vice aft] ,decemb] #ca1 #bjcc4 4 7b7 ,con=m+ am5dm5ts 7#a7 ,section #ch7;b71 z am5d$ by section #ajc1 is am5d$ by ins]t+ aft] p>agraph 7#cf7 ! foll[+3 7#cg7 ! portion ( ! ,am]ica ,fir/ vehicle cr$it to :i* section #cj;,e7c77#a7 applies1 4 7#b7 ,section #ajaf7;a7 is am5d$-- 7,a7 9 p>agraph 7#cg71 by /rik+ & at ! end1 7,b7 by r$esignat+ p>agraph 7#ch7 z p>agraph 7#ci71 & 7,c7 by ins]t+ aft] p>agraph 7#cg7 ! foll[+3 7#ch7 to ! ext5t provid$ 9 section #cj;,e7f77#a71 & 4 7#c7 ,section #fbac7;g77#b71 z am5d$ by sections #aja1 #ajb1 & #ajc1 is am5d$ by ins]t+ aft] subp>agraph 7,s7 ! foll[+3 7,t7 an omission ( a correct vehicle id5tification numb] requir$ "u section #cj;,e7f77#i7 7relat+ to cr$it = new vehicles7 to be includ$ on a return4 4 7#d7 ,section #feja7m71 z am5d$ by section #aja1 is am5d$ by ins]t+ #cj;,e7f77#f71 aft] #cj;,d7e77#d714 7#e7 ,! table ( sections = subp>t ,b ( "p ,,iv ( sub*apt] ,a ( *apt] #a is am5d$ by add+ at ! end ! foll[+ new item3 ,sec4 #cj;,e4 ,am]ica ,fir/ ,vehicle ,cr$it4 4 7c7 ,effective date ,! am5dm5ts made by ?is section %all apply to vehicles plac$ 9 s]vice aft] ,decemb] #ca1 #bjbd4