is not equipped with a dual-fuel compression engine that is engineered and designed to only operate on 90 percent or more specified natural gas, paragraph (1) shall be applied by substituting for the dollar amount which is otherwise applicable for such vehicle an amount equal to 50 percent of such otherwise applicable amount. (c) Application with other credits (1) Business credit treated as part of general business credit So much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection) that is attributable to property of a character subject to an allowance for depreciation shall be treated as a credit listed in section 38(b) for such taxable year (and not allowed under subsection (a)). (2) Personal credit For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year. (d) New qualified natural gas motor vehicle For purposes of this section— (1) In general The term new qualified natural gas motor vehicle means a motor vehicle— (A) the original use of which commences with the taxpayer, (B) which is acquired for use or lease by the taxpayer and not for resale, (C) which is made by a manufacturer, (D) which is treated as a motor vehicle for purposes of title II of the Clean Air Act, (E) which is fueled wholly or partially by specified natural gas, and (F) in the case of a motor vehicle which is not fueled wholly by specified natural gas, has a driving range on specified natural gas of— (i) in the case of a motor vehicle which has a gross vehicle weight rating of less than 8,500 pounds, at least 150 miles, and (ii) in any other case, at least 200 miles. (2) Application to after-market converted vehicles The requirement of paragraph (1)(A) shall be treated as satisfied with respect to a motor vehicle if— (A) such vehicle was originally manufactured and certified to operate on gasoline or diesel fuel,