Par. 3. Section 1.30D-2 is amended by revising paragraphs (b)(28)(ii) and (d) to read as follows:
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(b) * * *
(28) * * *
(ii) Modification of a new motor vehicle. If a manufacturer modifies a new motor vehicle (as defined in 42 U.S.C. 7550(3)) that does not satisfy the requirements of section 30D(d)(1)(F) or (6) so that the new motor vehicle, after modification, does satisfy such requirements, then such manufacturer may satisfy the requirements of section 30D(d)(3) if the modification occurred prior to the new motor vehicle being placed in service.
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(d) Applicability dates —(1) In general. Except as provided in paragraph (d)(2) of this section, this section applies to taxable years ending after December 4, 2023.
(2) Paragraph (b)(28)(ii) of this section. Paragraph (b)(28)(ii) of this section applies to taxable years ending after [date of publication of the final regulations in the Federal Register ].