new clean vehicle

(6) New qualified fuel cell motor vehicle 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).

Source

26 USC § 30D(d)(6)


Scoping language

For purposes of this section
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