electric bicycles credit) to be included on a return. . (4) Section 6501(m) of such Code is amended by inserting 36C(f)(5), after 35(g)(11), . (5) Section 1324(b)(2) of title 31, United States Code, is amended by inserting 36C, after 36B, . (c) Clerical amendment The table of sections for subpart C of part IV of subchapter A of chapter 1 of the Internal Revenue Code of 1986 is amended by adding at the end the following new item: Sec. 36C. Electric bicycles. . (d) Effective date The amendments made by this section shall apply to property placed in service after the date of the enactment of this Act, in taxable years ending after such date. (e) Treasury report Not later than 3 years after the date of the enactment of this Act, the Secretary of the Treasury (or the Secretary’s delegate) shall make publicly available a written report specifying the number of taxpayers claiming the credit allowed under section 36C of the Internal Revenue Code of 1986 (as added by this section) and the aggregate dollar amount of such credits so allowed. Such information shall be stated separately for taxable years beginning in 2023 and 2024, and shall be stated separately with respect to each such years with respect to taxpayers in each of the income brackets to which section 1 of such Code applies.