In the case of any other vehicle, $55,000. (C) Regulations and guidance For purposes of this paragraph, the Secretary shall prescribe such regulations or other guidance as the Secretary determines necessary for determining vehicle classifications using criteria similar to the criteria described in part 523 of title 49, Code of Federal Regulations (as in effect on the date of enactment of the Drive American Act ). (g) Termination No credit shall be allowed under this section with respect to any vehicle placed in service after December 31, 2033. . (b) Conforming amendments (1) Section 38(b), as amended by section 103, is amended by inserting after paragraph (36) the following: (37) the portion of the America First vehicle credit to which section 30E(c)(1) applies, . (2) Section 1016(a) is amended— (A) in paragraph (37), by striking and at the end, (B) by redesignating paragraph (38) as paragraph (39), and (C) by inserting after paragraph (37) the following: (38) to the extent provided in section 30E(f)(1), and . (3) Section 6213(g)(2), as amended by sections 101, 102, and 103, is amended by inserting after subparagraph (S) the following: (T) an omission of a correct vehicle identification number required under section 30E(f)(9) (relating to credit for new vehicles) to be included on a return. . (4) Section 6501(m), as amended by section 101, is amended by inserting 30E(f)(6), after 30D(e)(4), . (5) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by adding at the end the following new item: Sec. 30E. America First Vehicle Credit. . (c) Effective date The amendments made by this section shall apply to vehicles placed in service after December 31, 2024.