subparagraph (U). (c) Effective date The amendments made by this section shall apply to vehicles acquired after December 31, 2022. 234. Repeal of credit for qualified commercial clean vehicles (a) In general Subpart D of part IV of subchapter A of chapter 1 is amended by striking section 45W (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendments (1) Section 38(b) is amended by striking paragraph (37). (2) Section 6213(g)(2) is amended by striking subparagraph (V). (c) Effective date The amendments made by this section shall apply to vehicles acquired after December 31, 2022. 235. Alternative fuel refueling property credit (a) In general Section 30C(i) is amended by striking December 31, 2032 and inserting December 31, 2021 . (b) Property of a character subject to depreciation (1) In general Section 30C(a) is amended by striking (6 percent in the case of property of a character subject to depreciation) . (2) Modification of credit limitation Subsection (b) of section 30C is amended— (A) in the matter preceding paragraph (1)— (i) by striking with respect to any single item of and inserting with respect to all , and (ii) by inserting at a location before shall not exceed , and (B) in paragraph (1), by striking $100,000 in the case of any such item of property and inserting $30,000 in the case of a property . (3) Bidirectional charging equipment not included