This subsection shall not apply to conversions made after December 31, 2011. . (3) Section 38(b)(30) is amended by striking clean and inserting qualified plug-in electric drive motor . (4) Section 6213(g)(2) is amended by striking subparagraph (T). (5) Section 6501(m) is amended by striking 30D(f)(6) and inserting 30D(e)(4) . (6) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 30D and inserting after the item relating to section 30C the following item: Sec. 30D. New qualified plug-in electric drive motor vehicles. . (j) Gross up repealed Section 13401 of Public Law 117–169 is amended by striking subsection (j). (k) Transition rule repealed Section 13401 of Public Law 117–169 is amended by striking subsection (l). (l) Effective dates (1) In general Except as provided in paragraphs (2), (3), (4), and (5), the amendments made by this section shall apply to vehicles placed in service after December 31, 2022. (2) Final assembly The amendments made by subsection (b) shall apply to vehicles sold after August 16, 2022. (3) Manufacturer limitation The amendment made by subsections (d) and (e) shall apply to vehicles sold after December 31, 2022. (4) Transfer of credit The amendments made by subsection (g) shall apply to vehicles placed in service after December 31, 2023. (5) Transition rule The amendment made by subsection (k) shall take effect as if included in Public Law 117–169 . 233. Repeal of credit for previously-owned clean vehicles (a) In general Subpart A of part IV of subchapter A of chapter 1 is amended by striking section 25E (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendment Section 6213(g)(2) is amended by striking subparagraph (U). (c) Effective date The amendments made by this section shall apply to vehicles acquired after December 31, 2022. 234. Repeal of credit for qualified commercial clean vehicles (a) In general Subpart D of part IV of subchapter A of