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), as amended by the preceding provisions of this section, is amended by striking paragraph (37) and redesignating paragraphs (38) through (40) as paragraphs (37) through (39), respectively. (2) Section 6213(g)(2), as amended by the preceding provisions of this Act, is amended— (A) in subparagraph (S), by adding and at the end, (B) in subparagraph (T), by striking , and and inserting a period, and (C) by striking subparagraph (U). (3) Section 6417(b), as amended by the preceding provisions of this Act, is amended by striking paragraph (6) and redesignating paragraphs (7) through (10) as paragraphs (6) through (9), respectively. (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.