subsection. . (g) Termination repealed Section 30D is amended by striking subsection (h). (h) Additional conforming amendments (1) The heading of section 30D is amended by striking clean vehicle credit and inserting new qualified plug-in electric drive motor vehicles . (2) Section 30B(h)(8) is amended by inserting , except that no benefit shall be recaptured if such property ceases to be eligible for such credit by reason of conversion to a qualified plug-in electric drive motor vehicle , before the period at the end. (3) Section 38(b)(30) is amended by striking clean and inserting qualified plug-in electric drive motor . (4) The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 30D and inserting after the item relating to section 30C the following item: Sec. 30D. New qualified plug-in electric drive motor vehicles. (i) Gross up repealed Section 13401 of Public Law 117–169 is amended by striking subsection (j). (j) Effective dates (1) In general Except as otherwise provided in this subsection or subsection (k), the amendments made by this section shall apply to vehicles placed in service after June 9, 2023. (2) Final assembly and manufacturer limitation The amendments made by subsections (b) and (f) shall apply to vehicles sold after June 9, 2023. Notwithstanding the preceding sentence, the phaseout period (as defined in section 30D(g) of the Internal Revenue Code of 1986, as amended by this section) shall be determined by taking into account all vehicles described in section 30D(g) of such Code (as so amended). (k) Transition rule Notwithstanding subsection (j) (other than the last sentence of subsection (j)(2)), the amendments made by this section shall not apply with respect to any vehicle which is— (1) acquired by the taxpayer pursuant to a written binding contract that was in effect on June 9, 2023, and (2) placed in service before June 9, 2024. (l) Coordination with provisions which have not taken effect (1) Transfer of credit