1. Short title This Act may be cited as the Restoring Vehicle Market Freedom Act of 2023 . 2. Amendment of 1986 Code Except as otherwise expressly provided, whenever in this Act an amendment or repeal is expressed in terms of an amendment to, or repeal of, a section or other provision, the reference shall be considered to be made to a section or other provision of the Internal Revenue Code of 1986. 3. Repeal of previously owned clean vehicle credit (a) In general Section 25E is repealed. (b) Conforming amendments Section 6213(g)(2) is amended in subparagraph (T) by adding and after the comma at the end and by striking subparagraph (U). (c) Clerical amendment The table of sections for subpart A of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 25E. (d) Effective date The amendments made by this section shall apply to vehicles acquired after the date of the enactment of this section. 4. Repeal of alternative motor vehicle credit (a) In general Section 30B is repealed. (b) Conforming amendment (1) Section 38(b) is amended by striking paragraph (24). (2) Section 1016(a) is amended by striking paragraph (35). (3) Section 6501(m) is amended by striking 30B(h)(9), . (c) Clerical amendment The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by striking the item relating to section 30B. (d) Effective date The amendments made by this section shall apply to property purchased after the date of the enactment of this section. 5. Repeal of alternative fuel vehicle refueling property credit (a) In general Section 30C is repealed. (b) Conforming amendments (1) Section 38(b) is further amended by striking paragraph (25). (2) Section 1016(a) is further amended by striking paragraph (36). (3) Section 55(c)(3) is amended by striking sections 30(d)(2) and and inserting section . (4) Section 6501(m) is further amended by striking 30C(e)(4), . (c) Clerical amendment The table of sections for subpart B of part IV of subchapter A of chapter 1 is amended by