purposes of this subsection as when used in section 45L. Any reference in this subsection to the Secretary of the Treasury shall be treated as including the Secretary's delegate. (b) Appropriations For fiscal year 2018, there is hereby appropriated to the Secretary of the Treasury $30,800,000, to remain available until expended, to carry out the purposes of this section. 214. Incentives for alternative motor vehicles and qualified plug-in electric drive motor vehicles (a) Grant program for Puerto Rico and the Virgin Islands (1) In general Upon application, the Secretary of the Treasury shall, subject to the requirements of this subsection, provide a grant to each eligible person who places in service a qualified vehicle to reimburse such person for a portion of the expense of such vehicle as provided in paragraph (2). No grant shall be made under this subsection with respect to any vehicle unless such vehicle is placed in service after September 20, 2017. (2) Grant amount (A) In general The amount of the grant under paragraph (1) with respect to any qualified vehicle shall be an amount equal to— (i) in the case of a vehicle described in subparagraph (A) of paragraph (4), the amount of the credit for such vehicle as determined under subsection (b) of section 30B of the Internal Revenue Code of 1986, (ii) in the case of a vehicle described in subparagraph (B) of such paragraph, the amount of the credit for such vehicle as determined under subsection (d)(2)(A) of such section, (iii) in the case of a vehicle described in subparagraph (C) of such paragraph, the amount of the credit for such vehicle as determined under subsection (i)(1) of such section, (iv) in the case of a vehicle described in subparagraph (D) of such paragraph, the amount of the credit for such vehicle as determined under subsection (b) of section 30D of the Internal Revenue Code of 1986, except that in applying paragraph (3) of such subsection, $7,500 shall be substituted for $5,000 , and (v) in the case of a vehicle described in subparagraph (E)