but only if such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)). For purposes of subsection (c), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation. , and (B) in paragraph (8), by striking , including any vehicle with respect to which the taxpayer elects the application of subsection (g) . (f) Reinstatement of limitation on number of vehicles eligible for credit Section 30D is amended by inserting after subsection (f) the following: (g) Limitation on number of new qualified plug-in electric drive motor vehicles eligible for credit (1) In general In the case of a new qualified plug-in electric drive motor vehicle sold during the phaseout period, only the applicable percentage of the credit otherwise allowable under subsection (a) shall be allowed. (2) Phaseout period For purposes of this subsection, the phaseout period is the period beginning with the second calendar quarter following the calendar quarter which includes 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. (3) Applicable percentage For purposes of paragraph (1), the applicable percentage is— (A) 50 percent for the first 2 calendar quarters of the phaseout period, (B) 25 percent for the 3rd and 4th calendar quarters of the phaseout period, and (C) 0 percent for each calendar quarter thereafter. (4) Controlled groups Rules similar to the rules of section 30B(f)(4) shall apply for purposes of this subsection. . (g) Termination repealed Section 30D is amended by striking subsection (h). (h) Additional conforming amendments (1) The heading of section 30D is amended by striking clean vehicle credit and inserting new qualified plug-in electric drive