vehicle manufacturer during the most recent calendar year. (2) Hybrid electric vehicle The term hybrid electric vehicle means a new qualified hybrid motor vehicle (as defined in section 30B(d)(3) of the Internal Revenue Code of 1986). (3) Retire The term retire , with respect to a zero-emission vehicle credit, means to disqualify the zero-emission vehicle credit for any subsequent use under this section, including sale, transfer, exchange, or submission in satisfaction of a compliance obligation. (4) Vehicle manufacturer (A) In general The term vehicle manufacturer means an entity that— (i) engaged in the manufacturing of new motor vehicles