a manufactured home which conforms to Federal Manufactured Home Construction and Safety Standards (part 3280 of title 24, Code of Federal Regulations) and which— (A) meets the requirements of paragraph (1) applied by substituting 30 percent for 50 percent both places it appears therein and by substituting 1/3 for 1/5 in subparagraph (B) thereof, or (B) meets the requirements established by the Administrator of the Environmental Protection Agency under the Energy Star Labeled Homes program. . (d) Prevailing wage requirement removed Section 45L is amended by striking subsection (g) and redesignating subsection (h) as subsection (g). (e) Basis adjustment Section 45L(e) is amended by striking This subsection shall not apply for purposes of determining the adjusted basis of any building under section 42 . (f) Effective dates The amendments made by this section shall apply to dwelling units acquired after December 31, 2021. 232. Clean vehicle credit (a) Per vehicle dollar limitation Section 30D(b) is amended by striking paragraphs (2) and (3) and inserting the following: (2) Base amount The amount determined under this paragraph is $2,500. (3) Battery capacity In the case of a vehicle which draws propulsion energy from a battery with not less than 5 kilowatt hours of capacity, the amount determined under this paragraph is $417, plus $417 for each kilowatt hour of capacity in excess of 5 kilowatt hours. The amount determined under this paragraph shall not exceed $5,000. . (b) Final assembly Section 30D(d) is amended— (1) in paragraph (1)— (A) in subparagraph (E), by adding and at the end, (B) in subparagraph (F)(ii), by striking the comma at the end and inserting a period, and (C) by striking subparagraph (G), and (2) by striking paragraph (5). (c) Definition (1) In general Section 30D(d), as amended by subsection (b), is amended— (A) in the heading, by striking Clean and inserting Qualified plug-In electric drive motor , (B) in paragraph (1)— (i) in the matter preceding subparagraph (A), by striking clean and