a motor vehicle with a gross vehicle weight rating of more than 26,000 pounds. (C) Qualified clean-fuel vehicle property The term qualified clean-fuel vehicle property shall have the meaning given to such term by section 179A(c) (as in effect before its repeal by Public Law 113–295 and without regard to paragraphs (1)(A) and (3) thereof), except that such term does not include property that is a motor vehicle propelled by a fuel that is not a clean-burning fuel. (3) Qualified refueling property costs (A) In general For purposes of paragraph (1), the term qualified refueling property costs means amounts paid or incurred by the eligible business for qualified clean-fuel vehicle refueling property (as defined by section 179A(d) (as in effect before its repeal by Public Law 113–295)) which is placed in service in a nonattainment area during the taxable year by the eligible business. (B) Limitation (i) In general The aggregate cost which may be taken into account under subparagraph (A) with respect to qualified clean-fuel vehicle refueling property placed in service by the eligible business during the taxable year at a location shall not exceed the lesser of— (I) $150,000, or (II) the cost of such property reduced by the amount described in clause (ii). (ii) Reduction for amounts previously taken into account For purposes of clause (i)(II), the amount described in this clause is the sum of— (I) the aggregate amount taken into account under paragraph (1)(B) for all preceding taxable years, and (II) the aggregate amount taken into account under section 179A(a)(1)(B) (as in effect before its repeal by Public Law 113–295) by the taxpayer (or any related person or predecessor) with respect to property placed in service at such location for all preceding taxable years. (iii) Special rules For purposes of this subparagraph, the provisions of subparagraphs (B) and (C) of section 179A(b)(2) (as in effect before its repeal by Public Law 113–295) shall apply. (c) Clean-Burning fuel use credit (1) In general For purposes of