; treatment of payments Rules similar to the rules of paragraphs (3), (4), and (5) of section 21(h) shall apply for purposes of this section. . (2) Previously-owned clean vehicles Section 25E of such Code is amended— (A) by redesignating subsection (g) as subsection (h), and (B) by inserting after subsection (f) the following new subsection: (g) Payments to possessions Rules similar to the rules of paragraph (12) of section 30D(f) shall apply. . (c) Effective date The amendments made by this section shall take effect as if included in the provisions of Public Law 117–169 to which they relate.