in the case of a vehicle designed to operate on land and water, is not designed to operate on rails, in the air, or in or on the water. . (b) One credit per vehicle Section 30D(f)(8) of such Code is amended by striking described in subsection (a) and inserting under this section . (c) Transfer of credit Section 30D(g)(1) of such Code is amended by inserting or new qualified off-road plug-in electric vehicle after new clean vehicle . (d) Effective date The amendments made by this section shall apply to vehicles acquired after December 31, 2023.