US Codex

Notes

§30B. Alternative motor vehicle credit — Inbound Citations

26 U.S.C. § 30B

Cited by 9 provisions in release 119-102.

Citations to §30B(b)(3)

26 U.S.C. § 30D(d)(6)

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(6) For purposes of this section, the term “new clean vehicle” shall include any new qualified fuel cell motor vehicle (as defined in section 30B(b)(3)) which meets the requirements under subparagraphs (G) and (H) of paragraph (1).
42 U.S.C. § 13211(3)(B)(i)

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(i) a new qualified fuel cell motor vehicle (as defined in section 30B(b)(3) of title 26);

Citations to §30B(b)(3)(A)

26 U.S.C. § 25E(c)(1)(D)(ii)(I)

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(I) satisfies the requirements under subparagraphs (A) and (B) of section 30B(b)(3), and
26 U.S.C. § 45W(c)(3)(B)

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(B) is a motor vehicle which satisfies the requirements under subparagraphs (A) and (B) of section 30B(b)(3), and

Citations to §30B(b)(3)(B)

26 U.S.C. § 25E(c)(1)(D)(ii)(I)

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(I) satisfies the requirements under subparagraphs (A) and (B) of section 30B(b)(3), and
26 U.S.C. § 45W(c)(3)(B)

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(B) is a motor vehicle which satisfies the requirements under subparagraphs (A) and (B) of section 30B(b)(3), and

Citations to §30B(d)(3)

42 U.S.C. § 13258(a)(2)

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(2) The term “hybrid electric vehicle” means a new qualified hybrid motor vehicle (as defined in section 30B(d)(3) of title 26).

Citations to §30B(g)(1)

26 U.S.C. § 38(b)(24)

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(24) the portion of the alternative motor vehicle credit to which section 30B(g)(1) applies,

Citations to §30B(h)(9)

26 U.S.C. § 6501(m)

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(m) The period for assessing a deficiency attributable to any election under section 30B(h)(9), 30C(e)(4), 30D(f)(6), 35(g)(11), 40(f), 43, 45B, 45C(d)(4), 45H(g), or 51(j) (or any revocation thereof) shall not expire before the date 1 year after the date on which the Secretary is notified of such election (or revocation).