and inserting , plus , and by adding at the end the following new paragraph: (36) the portion of the fuel performance rebate to which section 30E(c)(1) applies. . (2) Section 1016(a) is amended by striking and at the end of paragraph (37), by striking the period at the end of paragraph (38) and inserting , and , and by adding at the end the following new paragraph: (39) to the extent provided in section 30E(e)(1). . (3) Section 6501(m) is amended by inserting 30E(e)(6), after 30D(e)(4), . (4) The table of section for subpart C of part IV of subchapter A of chapter 1 is amended by inserting after the item relating to section 30D the following new item: Sec. 30E. Fuel performance rebate. . 3. Fuel performance fee (a) In general Section 4064 is amended to read as follows: 4064. Fuel performance fee (a) Imposition of tax (1) In general There is hereby imposed on the sale by the manufacturer of each fuel guzzler motor vehicle a tax equal to the product of— (A) the absolute value of the difference between the fuel-economy rating and the reference fuel-economy rating for such motor vehicle for the model year, (B) 100, and (C) the applicable amount. (2) Applicable amount For purposes of paragraph (1)(C), the applicable amount is equal to— (A) $1,500, (B) $2,500, if the fuel-economy rating for such motor vehicle is more than 50 percent less efficient than the reference fuel-economy rating for such motor vehicle as determined under paragraph (1)(A), or (C) $3,500, if the fuel-economy rating for such motor vehicle is more than 75 percent less efficient than the reference fuel-economy rating for such motor vehicle as determined under paragraph (1)(A). (b) Fuel guzzler motor vehicle For purposes of this section— (1) In general The term fuel guzzler motor vehicle means a passenger automobile or light truck— (A) which is treated as a motor vehicle for purposes of title II of the Clean Air Act, (B) which achieves a fuel-economy rating that is less efficient than the reference fuel-economy rating for such motor vehicle for the