with respect to such vehicle, as determined based upon the vehicle identification number of such vehicle. (9) VIN requirement No credit shall be allowed under this section with respect to any vehicle unless the taxpayer includes the vehicle identification number of such vehicle on the return of tax for the taxable year. (10) Limitation based on modified adjusted gross income (A) In general No credit shall be allowed under subsection (a) for any taxable year if— (i) the lesser of— (I) the modified adjusted gross income of the taxpayer for such taxable year, or (II) the modified adjusted gross income of the taxpayer for the preceding taxable year, exceeds (ii) the threshold amount. (B) Threshold amount For purposes of subparagraph (A)(ii), the threshold amount shall be— (i) in the case of a joint return or a surviving spouse (as defined in section 2(a)), $300,000, (ii) in the case of a head of household (as defined in section 2(b)), $225,000, and (iii) in the case of a taxpayer not described in clause (i) or (ii), $150,000. (C) Modified adjusted gross income For purposes of this paragraph, the term modified adjusted gross income means adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933. (11) Manufacturer's suggested retail price limitation (A) In general No credit shall be allowed under subsection (a) for a vehicle with a manufacturer's suggested retail price in excess of the applicable limitation. (B) Applicable limitation For purposes of subparagraph (A), the applicable limitation for each vehicle classification is as follows: (i) Vans In the case of a van, $80,000. (ii) Sport utility vehicles In the case of a sport utility vehicle, $80,000. (iii) Pickup trucks In the case of a pickup truck, $80,000. (iv) Other In the case of any other vehicle, $55,000. (C) Regulations and guidance For purposes of this paragraph, the Secretary shall prescribe such regulations or other guidance as the Secretary determines necessary for determining vehicle classifications using