; and (E) by inserting after paragraph (2) (as so redesignated) the following new paragraphs: (3) New battery electric motor vehicle The term new battery electric motor vehicle means a motor vehicle— (A) which meets the requirements of subparagraphs (A) through (E) of paragraph (2), (B) which is powered by a battery electric drive train, (C) which produces zero exhaust emissions of any criteria pollutant (including any precursor pollutant) or greenhouse gas (other than emissions from air conditioning systems) under any possible operational modes or conditions, (D) the battery cell, battery pack, battery cooling system, and battery management system of which are all manufactured in the United States, and (E) the assembly of which is in the United States. (4) Used battery electric motor vehicle (A) In general The term used battery electric motor vehicle means a motor vehicle— (i) the original use of which commences with a person other than the taxpayer, (ii) which meets the requirements of subparagraphs (B) through (E) of paragraph (2), and (iii) which meets the requirements of subparagraphs (B) through (E) of paragraph (3). (B) Only 1 credit per vehicle No credit shall be allowed under this section with respect to any used battery electric motor vehicle placed in service by the taxpayer if a credit is allowable under this section by reason of such vehicle being placed in service at any time prior to the time that such vehicle is placed in service by the taxpayer (other than a credit which is so allowable by reason of such vehicle being a new battery electric motor vehicle). . (b) Carryover of personal credit Section 30D(c)(2) of such Code is amended— (1) by striking For purposes and inserting the following: (A) In general For purposes