; manufacturer The term motor vehicle and manufacturer have the meaning given such terms in paragraphs (2) and (3) of section 30D(d), respectively. (d) Special rules (1) Sale price For purposes of this section, the sale price of a zero-emission heavy vehicle shall be reduced by any rebate or other incentive given before, on, or after the date of the sale. (2) Domestic use No credit shall be allowed under subsection (a) with respect to a zero-emission heavy vehicle to a manufacturer who knows or has reason to know that such vehicle will not be used primarily in the United States or a possession of the United States. (3) Regulations The Secretary shall prescribe such regulations as may be necessary or appropriate to carry out the purposes of this section. (e) Termination This section shall not apply to sales after December 31, 2024. . (b) Credit made part of general business credit Subsection (b) of section 38 of such Code is amended by striking plus at the end of paragraph (31), by striking the period at the end of paragraph (32) and inserting , plus , and by adding at the end the following new paragraph: (33) the zero-emission heavy vehicle credit determined under section 45T. . (c) Clerical amendment The table of sections for subpart D of part IV of subchapter A of chapter 1 of such Code is amended by adding at the end the following new item: Sec. 45T. Zero-emission heavy vehicle credit. . (d) Effective date The amendments made by this section shall apply to sales after the date of the enactment of this Act.