2005—Subsec. (f). Pub. L. 109–58 substituted “December 31, 2005” for “December 31, 2006”.

2004—Subsec. (b)(1)(B). Pub. L. 108–311 reenacted heading without change and amended text generally. Prior to amendment, text read as follows: “In the case of any qualified clean-fuel vehicle property placed in service after December 31, 2003, the limit otherwise applicable under subparagraph (A) shall be reduced by—

“(i) 25 percent in the case of property placed in service in calendar year 2004,

“(ii) 50 percent in the case of property placed in service in calendar year 2005, and

“(iii) 75 percent in the case of property placed in service in calendar year 2006.”

2002—Subsec. (b)(1)(B). Pub. L. 107–147, § 606(a)(1)(A), substituted “December 31, 2003,” for “December 31, 2001,” in introductory provisions.

Subsec. (b)(1)(B)(i). Pub. L. 107–147, § 606(a)(1)(B), substituted “2004” for “2002”

Subsec. (b)(1)(B)(ii). Pub. L. 107–147, § 606(a)(1)(B), substituted “2005” for “2003”.

Subsec. (b)(1)(B)(iii). Pub. L. 107–147, § 606(a)(1)(B), substituted “2006” for “2004”.

Subsec. (f). Pub. L. 107–147, § 606(a)(2), substituted “December 31, 2006” for “December 31, 2004”.

1996—Subsecs. (f), (g). Pub. L. 104–188 redesignated subsec. (g) as (f).

Pub. L. 108–311, title III, § 319(b), Oct. 4, 2004, 118 Stat. 1182, provided that: “The amendment made by subsection (a) [amending this section] shall apply to property placed in service after December 31, 2003.”

Pub. L. 107–147, title VI, § 606(b), Mar. 9, 2002, 116 Stat. 60, provided that: “The amendments made by subsection (a) [amending this section] shall apply to property placed in service after December 31, 2001.”

Section applicable to property placed in service after June 30, 1993, see section 1913(c) of Pub. L. 102–486, set out as a note under section 30 of this title.