of section 13401 of Public Law 117–169, the amend-
ments made by subsection (a) of such section shall not 
apply unless the guidance referred to in such sub-
section (k)(3) is issued on or before June 9, 2023. 
SEC. 304. REPEAL OF CREDIT FOR PREVIOUSLY-OWNED 
CLEAN VEHICLES. 
(a) IN GENERAL.—Subpart A of part IV of subchapter 
A of chapter 1 is amended by striking section 25E (and 
by striking the item relating to such section in the table 
of sections for such subpart). 
(b) CONFORMING AMENDMENT.—Section 6213(g)(2) is 
amended— 
(1) in subparagraph (T), by adding ‘‘and’’ at the 
end, 
(2) by striking subparagraph (U), and 
(3) by redesignating subparagraph (V) as sub-
paragraph (U). 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to vehicles acquired after June 9, 2023. 
(d) TRANSITION RULE.—Notwithstanding subsection 
(c), the amendments made by this section shall not apply 
with respect to any vehicle which is— 
(1) acquired by the taxpayer pursuant to a writ-
ten binding contract that was in effect on June 9, 
2023, and 
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(2) placed in service before June 9, 2024. 
(e) COORDINATION WITH PROVISIONS WHICH HAVE 
NOT TAKEN EFFECT.—Notwithstanding subsection (c)(2) of 
section 13402 of Public Law 117–169, the amendments 
made by subsection (b) of such section shall not apply. 
SEC. 305. REPEAL OF CREDIT FOR QUALIFIED COMMERCIAL 
CLEAN VEHICLES. 
(a) IN GENERAL.—Subpart D of part IV of subchapter 
A of chapter 1 is amended by striking section 45W (and 
by striking the item relating to such section in the table 
of sections for such subpart). 
(b) CONFORMING AMENDMENTS.— 
(1) Section 38(b), as amended by the preceding 
provisions of this section, is amended by striking 
paragraph (37) and redesignating paragraphs (38) 
through (40) as paragraphs (37) through (39), respec-
tively. 
(2) Section 6213(g)(2), as amended by the pre-
ceding provisions of this Act, is amended— 
(A) in subparagraph (S), by adding ‘‘and’’ 
at the end, 
(B) in subparagraph (T), by striking ‘‘, 
and’’ and inserting a period, and 
(C) by striking subparagraph (U). 
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(3) Section 6417(b), as amended by the pre-
ceding provisions of this Act, is amended by striking 
paragraph (6) and redesignating paragraphs (7) 
through (10) as paragraphs (6) through (9), respec-
tively. 
(c) EFFECTIVE DATE.—The amendments made by this 
section shall apply to vehicles acquired after June 9, 2023. 
(d) TRANSITION RULE.—Notwithstanding subsection 
(c), the amendments made by this section shall not apply 
with respect to any vehicle which is— 
(1) acquired by the taxpayer pursuant to a writ-
ten binding contract that was in effect on June 9, 
2023, and 
(2) placed in service before June 9, 2024. 
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Union Calendar No. 99 
118TH CONGRESS 
1ST SESSION 
H. R. 3938 
[Report No. 118–127] 
A BILL 
To amend the Internal Revenue Code of 1986 to 
encourage economic growth. 
JUNE 30, 2023 
Reported with an amendment, committed to the Com-
mittee of the Whole House on the State of the Union, 
and ordered to be printed 
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