if the Secretary, in consultation with the Secretary of Energy and the Administrator of the Environmental Protection Agency, determines that the annual greenhouse gas emissions from transportation fuel produced and sold at retail annually in the United States are equal to or less than the percentage specified in section 45T(d)(1), the amount of the credit determined under subsection (b) with respect to any clean energy bond issued during a calendar year described in paragraph (3) shall be equal to the product of— (A) the amount determined under subsection (b) without regard to this subsection, multiplied by (B) the phase-out percentage under paragraph (3). (3) Phase-out percentage The phase-out percentage under this paragraph is equal to— (A) for any bond issued during the first calendar year following the calendar year in which the determination described in paragraph (1)(A) or (2)(A) is made, 75 percent, (B) for any bond issued during the second calendar year following such determination year, 50 percent, (C) for any bond issued during the third calendar year following such determination year, 25 percent, and (D) for any bond issued during any calendar year subsequent to the year described in subparagraph (C), 0 percent. (g) Special rules (1) Interest on clean energy bonds includible in gross income for Federal income tax purposes For purposes of this title, interest on any clean energy bond shall be includible in gross income. (2) Application of certain rules Rules similar to the rules of subsections (f), (g), (h), and (i) of section 54A shall apply for purposes of the credit allowed under subsection (a). (h) Regulations The Secretary may prescribe such regulations and other guidance as may be necessary or appropriate to carry out this section and section 6433. . (b) Credit for qualified clean energy bonds allowed to issuer Subchapter B of chapter 65 of subtitle F is amended by adding at the end the following new section: 6433. Credit for qualified clean energy bonds allowed to issuer (a) In general The