previously-owned clean vehicle
(1) Previously-owned clean vehicle The term “previously-owned clean vehicle” means, with respect to a taxpayer, a motor vehicle— (A) the model year of which is at least 2 years earlier than the calendar year in which the taxpayer acquires such vehicle, (B) the original use of which commences with a person other than the taxpayer, (C) which is acquired by the taxpayer in a qualified sale, and (D) which— (i) meets the requirements of subparagraphs (C), (D), (E), (F), and (H) (except for clause (iv) thereof) of section 30D(d)(1), or (ii) is a motor vehicle which— (I) satisfies the requirements under subparagraphs (A) and (B) of section 30B(b)(3), and (II) has a gross vehicle weight rating of less than 14,000 pounds.