for depreciation. , and (B) in paragraph (8), by striking , including any vehicle with respect to which the taxpayer elects the application of subsection (g) . (h) Termination repealed Section 30D is amended by striking subsection (h). (i) Additional conforming amendments (1) The heading of section 30D is amended by striking clean vehicle credit and inserting new qualified plug-in electric drive motor vehicles . (2) Section 30B is amended— (A) in subsection (h)(8) by inserting , except that no benefit shall be recaptured if such property ceases to be eligible for such credit by reason of conversion to a qualified plug-in electric drive motor vehicle , before the period at the end, and (B) by inserting after subsection (h) the following subsection: (i) Plug-In conversion credit (1) In general For purposes of subsection (a), the plug-in conversion credit determined under this subsection with respect to any motor vehicle which is converted to a qualified plug-in electric drive motor vehicle is 10 percent of so much of the cost of the converting such vehicle as does not exceed $40,000. (2) Qualified plug-in electric drive motor vehicle For purposes of this subsection, the term qualified plug-in electric drive motor vehicle means any new qualified plug-in electric drive motor vehicle (as defined in section 30D, determined without regard to whether such vehicle is made by a manufacturer or whether the original use of such vehicle commences with the taxpayer). (3) Credit allowed in addition to other credits The credit allowed under this subsection shall be allowed with respect to a motor vehicle notwithstanding whether a credit has been allowed with respect to such motor vehicle under this section (other than this subsection) in any preceding taxable year. (4) Termination 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).