producing a fuel eligible for the clean fuel production credit (pursuant to section 45U), after section 6426(b)(4)(A)), . (c) Effective date The amendments made by this section shall apply to transportation fuel produced after December 31, 2020. 202. Temporary extension of existing fuel and transportation incentives (a) Alternative motor vehicle credit for fuel cell motor vehicles (1) In general Section 30B(k) is amended— (A) by striking paragraph (1), and (B) by redesignating paragraphs (2) through (4) as paragraphs (1) through (3), respectively. (2) Phaseout Section 30B is amended by adding at the end the following: (l) Credit phase-Out for new qualified fuel cell motor vehicles (1) In general Following a determination by the Secretary under section 45U(d)(1) that the greenhouse gas emissions from transportation fuel produced and sold at retail annually in the United States are equal to or less than 50 percent of the greenhouse gas emissions from transportation fuel produced and sold at retail in the United States during calendar year 2019, the amount of the new qualified fuel cell motor vehicle credit under this section for any new qualified fuel cell motor vehicle purchased during a calendar year described in paragraph (2) shall be equal to the product of— (A) the amount of the credit determined under subsection (b) without regard to this subsection, multiplied by (B) the phase-out percentage under paragraph (2). (2) Phase-out percentage The phase-out percentage under this paragraph is equal to— (A) for a vehicle purchased during the first calendar year following the calendar year in which the determination described in paragraph (1) is made, 75 percent, (B) for a vehicle purchased during the second calendar year following such determination year, 50 percent, (C) for a vehicle purchased during the third calendar year following such determination year, 25 percent, and (D) for a vehicle purchased during any calendar year subsequent to the year described in subparagraph (C), 0 percent. . (3) Effective date The