SEC. 2. MODIFICATION OF LIMITATIONS ON NEW QUALI-
FIED PLUG-IN ELECTRIC DRIVE MOTOR VEHI-
CLE CREDIT. 
(a) IN GENERAL.—Subsection (e) of section 30D of 
the Internal Revenue Code of 1986 is amended to read 
as follows: 
‘‘(e) LIMITATION ON NUMBER OF NEW QUALIFIED 
PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES ELIGIBLE 
FOR CREDIT.— 
‘‘(1) IN
GENERAL.—In the case of any new 
qualified plug-in electric drive motor vehicle sold 
after the date of the enactment of the Driving Amer-
ica Forward Act— 
‘‘(A) if such vehicle is sold during the tran-
sition period, the amount determined under 
subsection (b)(2) shall be reduced by $500, and 
‘‘(B) if such vehicle is sold during the 
phaseout period, only the applicable percentage 
of the credit otherwise allowable under sub-
section (a) shall be allowed. 
‘‘(2) TRANSITION
PERIOD.—For purposes of 
this subsection, the transition period is the period 
subsequent to the first date on which the number of 
new qualified plug-in electric drive motor vehicles 
manufactured by the manufacturer of the vehicle re-
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ferred to in paragraph (1) sold for use in the United 
States after December 31, 2009, is at least 200,000. 
‘‘(3) PHASEOUT PERIOD.— 
‘‘(A) IN GENERAL.—For purposes of this 
subsection, the phaseout period is the period be-
ginning with the second calendar quarter fol-
lowing the calendar quarter which includes the 
first date on which the number of new qualified 
plug-in electric drive motor vehicles manufac-
tured by the manufacturer of the vehicle re-
ferred to in paragraph (1) sold for use in the 
United States after December 31, 2009, is at 
least 600,000. 
‘‘(B) 
APPLICABLE
PERCENTAGE.—For 
purposes of paragraph (1)(B), the applicable 
percentage is— 
‘‘(i) 50 percent for the first calendar 
quarter of the phaseout period, and 
‘‘(ii) 0 percent for each calendar quar-
ter thereafter. 
‘‘(C) EXCLUSION OF SALE OF CERTAIN VE-
HICLES.— 
‘‘(i) IN
GENERAL.—For purposes of 
subparagraph (A), any new qualified plug- 
in electric drive motor vehicle manufac-
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tured by the manufacturer of the vehicle 
referred to in paragraph (1) which was 
sold during the exclusion period shall not 
be included for purposes of determining 
the number of such vehicles sold. 
‘‘(ii) EXCLUSION PERIOD.—For pur-
poses of this subparagraph, the exclusion 
period is the period— 
‘‘(I) beginning on the first date 
on which the number of new qualified 
plug-in electric drive motor vehicles 
manufactured by the manufacturer of 
the vehicle referred to in paragraph 
(1) sold for use in the United States 
after December 31, 2009, is at least 
200,000, and 
‘‘(II) ending on the date of the 
enactment of the Driving America 
Forward Act. 
‘‘(4) CONTROLLED GROUPS.—Rules similar to 
the rules of section 30B(f)(4) shall apply for pur-
poses of this subsection.’’. 
(b) EFFECTIVE DATE.—The amendment made by 
this section shall apply to vehicles sold after the date of 
the enactment of this Act. 
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SEC. 3. EXTENSION OF CREDIT FOR NEW QUALIFIED FUEL 
CELL MOTOR VEHICLES. 
(a) IN GENERAL.—Section 30B(k)(1) of the Internal 
Revenue Code of 1986 is amended by striking ‘‘December 
31, 2017’’ and inserting ‘‘December 31, 2028’’. 
(b) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property purchased after De-
cember 31, 2017. 
Æ 
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