qualified buyer
(3) Qualified buyer The term “qualified buyer” means, with respect to a sale of a motor vehicle, a taxpayer— (A) who is an individual, (B) who purchases such vehicle for use and not for resale, (C) with respect to whom no deduction is allowable with respect to another taxpayer under section 151, and (D) who has not been allowed a credit under this section for any sale during the 3-year period ending on the date of the sale of such vehicle.