allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)). . (c) Effective dates (1) The amendments made by subsection (a) shall apply to vehicles acquired after December 31, 2017. (2) The amendment made by subsection (b) shall apply to vehicles acquired more than 60 days after the date of the enactment of this Act. 3. Extension of the alternative fuel vehicle refueling property credit (a) In general Section 30C(g) of the Internal Revenue Code of 1986 is amended by striking 2017 and inserting 2028 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2017. 4. Extension of the alternative motor vehicle credit (a) In general Section 30B(k) of the Internal Revenue Code of 1986 is amended by striking 2017 in paragraph (1) and inserting 2028 . (b) Effective date The amendment made by this section shall apply to property placed in service after December 31, 2017.