; capacity The terms motor vehicle and capacity have the meaning given such terms in paragraphs (2) and (4) of section 30D(d), respectively. (d) Application of certain rules For purposes of this section, rules similar to the rules of paragraphs (1), (2), (4), (5), (6), and (7) of section 30D(f) shall apply for purposes of this section. (e) Certificate submission requirement The Secretary may require that the issuer of the certificate described in subsection (c)(3)(E) submit such certificate to the Secretary at the time and in the manner required by the Secretary. (f) Termination No credit shall be allowed under this section with respect to sales after December 31, 2024. . (b) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 25D the following new item: Sec. 25E. Previously-owned qualified plug-in electric drive motor vehicles. . (c) Effective date The amendments made by this section shall apply to sales after the date of the enactment of this Act.