; or (ii) the date that is 1 year after the date of enactment of this Act. (C) Notwithstanding subparagraph (A), section 5320(m) shall apply to contracts for the procurement of rail rolling stock beginning on the earlier of— (i) 180 days after the date on which final regulations are issued pursuant to subsection (c); or (ii) the date that is 2 years after the date of enactment of this Act. (D) Section 5320(p)(1) shall apply on the date that is 1 year after the latest of the application dates described in subparagraphs (A) through (C). (3) Special rule for certain contracts For any contract described in paragraph (1) for which the delivery for the first production vehicle occurs before October 1, 2024, paragraphs (1) and (4) of section 5320(d) shall not apply. (4) Special rule for battery cell incentives For any contract described in paragraph (1) for which the delivery for the first production vehicle occurs before October 1, 2022, section 5320(d)(5) shall not apply. (e) Special rule for domestic content For the calculation of the percent of domestic content calculated under section 5320(d)(2) for a contract for rolling stock entered into on or after October 1, 2020— (1) if the delivery of the first production vehicle occurs in fiscal year 2022 or fiscal year 2023, for components that exceed 70 percent domestic content, the Secretary shall add 20 additional percent to the component’s domestic content; and (2) if the delivery of the first production vehicle occurs in fiscal year 2024 or fiscal year 2025— (A) for components that exceed 70 percent but do not exceed 75 percent domestic content, the Secretary shall add 15 additional percent to the component’s domestic content