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 Notwithstanding subsection (k)(4) of section 13401 of Public Law 117–169 , the amendments made by subsection (g) of such section shall not apply. (2) Per vehicle dollar limits and related requirements Notwithstanding subsection (k)(3) of section 13401 of Public Law 117–169 , the amendments made by subsection (a) of such section shall not apply unless the guidance referred to in such subsection (k)(3) is issued on or before June 9, 2023. 304. Repeal of credit for previously-owned clean vehicles (a) In general Subpart A of part IV of subchapter A of chapter 1 is amended by striking section 25E (and by striking the item relating to such section in the table of sections for such subpart). (b) Conforming amendment Section 6213(g)(2) is amended— (1) in subparagraph (T), by adding and at the end, (2) by striking subparagraph (U), and (3) by redesignating subparagraph (V) as subparagraph (U). (c) Effective date The amendments made by this section shall apply to vehicles acquired after June 9, 2023. (d) Transition rule Notwithstanding subsection (c), 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. (e) Coordination with provisions which have not taken effect Notwithstanding subsection (c)(2) of section 13402 of Public Law 117–169 , the amendments made by subsection (b) of such section shall not apply. 305. 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)