For purposes of subparagraph (A)(ii), the seating capacity adjustment is $1,000 for each passenger by which the seating capacity of the new vehicle is in excess of 4 passengers. (ii) Seating capacity For purposes of clause (i), the seating capacity of any new vehicle shall be the maximum number of passengers (including the driver) which such vehicle can safely transport (as determined pursuant to applicable Federal laws and regulations). (D) Limitation The amount determined under this paragraph shall not exceed $5,000. (c) Application with other credits (1) Business credit treated as part of general business credit So much of the credit which would be allowed under subsection (a) for any taxable year (determined without regard to this subsection) that is attributable to property of a character subject to an allowance for depreciation shall be treated as a credit listed in section 38(b) for such taxable year (and not allowed under subsection (a)). (2) Personal credit For purposes of this title, the credit allowed under subsection (a) for any taxable year (determined after application of paragraph (1)) shall be treated as a credit allowable under subpart A for such taxable year. (d) New vehicle (1) In general The term new vehicle means a motor vehicle— (A) the original use of which commences with the taxpayer, (B) which is acquired for use or lease by the taxpayer and not for resale, (C) which is made by a qualified manufacturer, (D) which satisfies each of the requirements under paragraphs (1) and (2) of subsection (e), (E) which has a gross vehicle weight rating of less than 14,000 pounds, (F) which is propelled to a significant extent by a gasoline or diesel internal combustion engine, (G) the final assembly of which occurs within the United States, and (H) for which the person who sells any vehicle to the taxpayer furnishes a report to the taxpayer and to the Secretary, at such time and in such manner as the Secretary shall provide, containing— (i) the name and taxpayer identification number of the taxpayer,