What’s your source on this? The 2021 version includes the following language:
(1) IN GENERAL.—In the case of any new qualified plug-in electric drive motor vehicle sold after the date of the enactment of the GREEN Act of 2021—
Text - H.R.848 - 117th Congress (2021-2022): GREEN Act of 2021
There has never been a current version of the bill that covers all sales in 2021, only from enactment. And the way things work it will likely either be a July 1, 2021 enactment or Jan 1, 2022 depending on when it passes. Can you imagine the IRS nightmare if it was enacted on May 21, 2021? Checking delivery dates to the day and not just a second half type thing?
As far as voting, it can pass with a simple majority but you need 60 to invoke cloture and avoid filibuster. There is a chance that a simple majority could pass if the Republicans decide it isn’t worth filibustering.
Merkley introduced a new bill (separate from the Green Act) on Tuesday that would be retroactive to Dec 31, 2020. Whether that goes anywhere is a whole other conversation.