limit such emission) shall not apply. (2) 2028 Notwithstanding subsections (a) and (b) and section 211(c)(5) of this Act, if the Administrator determines by March 30, 2029, pursuant to the report required by section 9901(b)(3)(A) of the Internal Revenue Code of 1986, that total greenhouse gas emissions subject to taxation under sections 9901 through 9903 of such Code during the period 2020 through 2028 exceed the emission level specified in section 9901(b)(3)(A) of such Code for calendar year 2028, then beginning on October 1, 2029, the prohibition in subsections (a) and (b) and section 211(c)(5) of this Act on finalizing or enforcing rules limiting the emission of greenhouse gases (and imposing any requirement on any State to limit such emission) shall not apply. . (b) New motor vehicles and new motor vehicle engines Section 202(b) of the Clean Air Act ( 42 U.S.C. 7521(b) ) is amended— (1) by redesignating the second paragraph (3) (as redesignated by section 230(4)(C) of Public Law 101–549 (104 Stat. 2529)) as paragraph (4)