such period as is determined appropriate by the Secretary. (3) Definitions For purposes of this subsection, the terms manufacturer and applicable period shall have the same meanings given such terms under section 30D(d)(3)(B). . (c) Effective date The amendments made by this section shall apply to vehicles sold after the date of enactment of this Act. 3. Exclusion of offshoring manufacturers under qualifying advanced energy project credit (a) In general Section 48C(c)(1) of the Internal Revenue Code of 1986 is amended by adding at the end the following: (C) Offshoring exclusion (i) In general Such term shall not include any project of an applicable taxpayer if, during the applicable period— (I) such taxpayer (including any subsidiary of such taxpayer)— (aa) moves any production, manufacturing, or final assembly of any vehicle or any component part of a vehicle outside of the United States, or (bb) reduces or eliminates production, manufacturing, or final assembly of any vehicle or any component part of a vehicle in the United States and subsequently obtains any such vehicle or part from a producer or manufacturer located outside of the United States, or (II) such taxpayer fails to satisfy the requirements described in clause (iii). (ii) Applicable period For purposes of this subparagraph, the term applicable period means, with respect to any project of the taxpayer, the period— (I) beginning on the date of enactment of the Putting American Autoworkers First Act of 2023 , and (II) ending on the date which is 10 years after the end of the last taxable year for which, with respect to such project, a credit determined under subsection (a) is allowed under section 38. (iii) Reporting Not later than 1 year after the date of enactment of the Putting American Autoworkers First Act of 2023 , and annually thereafter during the applicable period, any taxpayer which has received a certification under subsection (e) with respect to any project shall provide the Secretary with such information as the Secretary may require to