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 3-wheeled plug-in electric vehicle, or (B) $2,500. (3) Qualified 2- or 3-wheeled plug-in electric vehicle The term qualified 2- or 3-wheeled plug-in electric vehicle means any vehicle which— (A) has 2 or 3 wheels, (B) meets the requirements of subparagraphs (A), (B), (C), (E), and (F) of subsection (d)(1) (determined by substituting 2.5 kilowatt hours for 4 kilowatt hours in subparagraph (F)(i)), (C) is manufactured primarily for use on public streets, roads, and highways, (D) is capable of achieving a speed of 45 miles per hour or greater, and (E) is acquired— (i) after December 31, 2011, and before January 1, 2014, or (ii) in the case of a vehicle that has 2 wheels, after December 31, 2014, and before January 1, 2022. . (3) Conforming amendments reversed Section 30D(f), as amended by Public Law 117–169 , is amended— (A) by inserting after paragraph (2) the following: (3) Property used by tax-Exempt entity In the case of a vehicle the use of which is described in paragraph (3) or (4) of section 50(b) and which is not subject to a lease, the person who sold such vehicle to the person or entity using such vehicle shall be treated as the taxpayer that placed such vehicle in service, but only if such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)). For purposes of subsection (c), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation. , and (B) in paragraph (8), by striking , including any vehicle with respect to which the taxpayer elects the application of subsection (g) . (h) Termination repealed Section 30D is amended by striking subsection (h). (i) Additional