percent for each calendar quarter thereafter. (C) Exclusion of sale of certain vehicles (i) In general For purposes of subparagraph (A), any new qualified plug-in electric drive motor vehicle manufactured by the manufacturer of the vehicle referred to in paragraph (1) which was sold during the exclusion period shall not be included for purposes of determining the number of such vehicles sold. (ii) Exclusion period For purposes of this subparagraph, the exclusion period is the period— (I) beginning on the first date on which the number of new qualified plug-in electric drive motor vehicles manufactured by the manufacturer of the vehicle referred to in paragraph (1) sold for use in the United States after December 31, 2009, is at least 200,000, and (II) ending on the date of the enactment of the Driving America Forward Act . (4) Controlled groups Rules similar to the rules of section 30B(f)(4) shall apply for purposes of this subsection. . (b) Effective date The amendment made by this section shall apply to vehicles sold after the date of the enactment of this Act. 3. Extension of credit for new qualified fuel cell motor vehicles (a) In general Section 30B(k)(1) of the Internal Revenue Code of 1986 is amended by striking December 31, 2017 and inserting December 31, 2028 . (b) Effective date The amendments made by this section shall apply to property purchased after December 31, 2017.