; 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, 2025. . (b) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 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. 403. Credit for zero-emission heavy vehicles and zero-emission buses (a) In general Subpart D of part IV of subchapter A of chapter 1 is amended by adding at the end the following new section: 45U. Zero-emission heavy vehicle credit (a) Allowance of credit For purposes of section 38, in the case of a manufacturer of a zero-emission heavy vehicle, the zero-emission heavy vehicle credit determined under this section for a taxable year is an amount equal to 10 percent of the sum of the sale price of each zero-emission heavy vehicle sold by such taxpayer during such taxable year. (b) Limitation The sale price of a zero-emission heavy vehicle may not be taken into account under subsection (a) to the extent such price exceeds $1,000,000. (c) Zero-Emission heavy vehicle For purposes of this section— (1) In general The term zero-emission heavy vehicle means a motor vehicle which— (A) has a gross vehicle weight rating of not less than 14,000 pounds, (B) is not powered or