under subsection (a) shall be allowed. (2) Phaseout period For purposes of this subsection, the phaseout period is the period beginning with the second calendar quarter following the calendar quarter which includes the first date on which the number of new qualified plug-in electric drive motor vehicles manufactured by the manufacturer of the vehicle referred to in paragraph (1) sold for use in the United States after December 31, 2009, is at least 200,000. (3) Applicable percentage For purposes of paragraph (1), the applicable percentage is— (A) 50 percent for the first 2 calendar quarters of the phaseout period, (B) 25 percent for the 3rd and 4th calendar quarters of the phaseout period, and (C) (C) 0 percent for each calendar quarter thereafter. (4) Controlled groups Rules similar to the rules of section 30B(f)(4) shall apply for purposes of this subsection. . (2) Excluded entities Section 30D(d), as amended by Public Law 117–169 , is amended by striking paragraph (7). (f) Special rules repealed Section 30D(f) is amended by striking paragraphs (8), (9), (10), and (11). (g) Transfer of credit repealed (1) In general Section 30D is amended by striking subsection (g). (2) Restoration of text relating to plug-in electric vehicles Section 30D is amended by inserting after subsection (f) the following: (g) Credit allowed for 2- and 3-wheeled plug-In electric vehicles (1) In general In the case of a qualified 2- or 3-wheeled plug-in electric vehicle— (A) there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the applicable amount with respect to each such qualified 2- or 3-wheeled plug-in electric vehicle placed in service by the taxpayer during the taxable year, and (B) the amount of the credit allowed under subparagraph (A) shall be treated as a credit allowed under subsection (a). (2) Applicable amount For purposes of paragraph (1), the applicable amount is an amount equal to the lesser of— (A) 10 percent of the cost of the qualified 2- or