per hour. (d) Special rule for bicycles used by an individual in a trade or business In the case of any bicycle or tricycle with respect to which the taxpayer elects (at such time and in such manner as the Secretary may provide) the application of this subsection— (1) subsections (c)(1)(C) and (f)(2) shall not apply with respect to such bicycle or tricycle, and (2) no deduction (including any deduction for depreciation or amortization) or credit (other than the credit allowed under this section) shall be allowed for the cost of such bicycle or tricycle. (e) VIN number requirement (1) In general No credit shall be allowed under subsection (a) with respect to any qualified electric bicycle unless the taxpayer includes the qualified vehicle identification number of such bicycle on the return of tax for the taxable year. (2) Qualified vehicle identification number For purposes of this section, the term qualified vehicle identification number means, with respect to any qualified electric bicycle, the vehicle identification number assigned to such bicycle by a qualified manufacturer pursuant to the methodology referred to in paragraph (3)(A). (3) Qualified manufacturer For purposes of this section, the term qualified manufacturer means any manufacturer of qualified electric bicycles which enters into an agreement with the Secretary which provides that such manufacturer will— (A) assign a vehicle identification number to each qualified electric bicycle produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to such bicycle (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide), (B) label such bicycle with such number in such manner as the Secretary may provide, and (C) make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the vehicle identification numbers so assigned and including such information as the Secretary may