historical or antiquated rail passenger car
(2) Definition As used in this subsection, the term “historical or antiquated rail passenger car” means a rail passenger car— (A) which is not less than 30 years old at the time of its use for transporting individuals; (B) the manufacturer of which is no longer in the business of manufacturing rail passenger cars; and (C) which— (i) has a consequential association with events or persons significant to the past; or (ii) embodies, or is being restored to embody, the distinctive characteristics of a type of rail passenger car used in the past, or to represent a time period which has passed.