qualified sale

(2) Qualified sale The term “qualified sale” means a sale of a motor vehicle— (A) by a dealer (as defined in section 30D(g)(8) ), (B) for a sale price which does not exceed $25,000, and (C) which is the first transfer since the date of the enactment of this section to a qualified buyer other than the person with whom the original use of such vehicle commenced.


26 USC § 25E(c)(2)

Scoping language

For purposes of this section
Is this correct? or