; and (ii) with respect to a qualified electric vehicle described in subsection (a)(3)(B), on hydrogen that is produced through a process that results in a lifecycle greenhouse gas emissions (as defined in section 45V(c) of the Internal Revenue Code of 1986) rate of less than 0.45 kilograms of carbon dioxide-equivalent per kilogram of hydrogen, as determined by the Administrator. (C) Credit banking A zero-emission vehicle credit issued for any model year that is not submitted to comply with the minimum annual percentage of zero-emission vehicles under subsection (c) during that model year may be carried forward for use pursuant to subsection (b)(1) within the next 5 years, but not later than model year 2035. (g) Zero-Emission vehicle credit trading (1) In general A zero-emission vehicle credit for any model year before 2035 that is not submitted to the Administrator to comply with the minimum annual percentage of zero-emission vehicles under subsection (c) for that model year may be sold, transferred, or exchanged by the vehicle manufacturer to which the credit is issued or by any other entity that acquires the zero-emission vehicle credit. (2) Delegation (A) In general The Administrator may delegate to an appropriate market-making entity the administration of a national tradeable zero-emission vehicle credit market for purposes of creating a transparent national market for the sale or trade of zero-emission vehicle credits. (B) Public report If the Administrator makes a delegation under subparagraph (A), the entity to which the Administrator made the delegation shall annually submit to Congress and make available to the public a report describing the status of the zero-emission vehicle credit market. (h) Zero-Emission vehicle credit retirement (1) In general Any entity that obtains legal rights to a zero-emission vehicle credit may retire the zero-emission vehicle credit in any model year. (2) Use of retired zero-emission vehicle credit A zero-emission vehicle credit retired under paragraph (1) may not be used