under subsection (a) due to— (1) the bankruptcy or dissolution of the business, or (2) such other conditions as the Secretary may prescribe by regulations, the rules of section 50(a)(1)(A) shall not apply to such event. . (c) Clerical amendment The table of sections for subpart E of part IV of subchapter A of chapter 1 of such Code is amended by inserting after the item relating to section 48E the following new item: Sec. 48F. Zero-emission electric lawn, garden, and landscape equipment credit. . (d) Effective date The amendments made by this section shall apply to amounts paid or incurred in taxable years beginning after December 31, 2022.