referred to in paragraph (1) sold for use in the United States after December 31, 2009, is at least 600,000. (B) Applicable percentage For purposes of paragraph (1)(B), the applicable percentage is— (i) 50 percent for the first calendar quarter of the phaseout period, and (ii) 0 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 GREEN Act of 2020 . (4) Controlled groups Rules similar to the rules of section 30B(f)(4) shall apply for purposes of this subsection. . (b) Extension for 2- and 3-Wheeled plug-In electric vehicles Section 30D(g)(3)(E) is amended to read as follows: (E) is acquired after December 31, 2020, and before January 1, 2026. . (c) Effective date (1) Limitation The amendment made by subsection (a) shall apply to vehicles sold after the date of the enactment of this Act. (2) Extension The amendment made by subsection (b) shall apply to vehicles sold after December 31, 2020. 402. Credit for previously-owned qualified plug-in electric drive motor vehicles (a) In general Subpart A of part IV of subchapter A of chapter 1 is amended by inserting after section 25D the following new section: 25E. Previously-owned qualified plug-in electric drive motor vehicles (a) Allowance of credit In the case of a qualified buyer who during a taxable year places in service a