Deductions & credits

Thanks for your explanation. I have read the instructions several times, but I cannot find where it says that the personal portion is lost. Instead, I find:

 

"The credit attributable to depreciable property (vehicles used for business or investment purposes) is treated as a general business credit. Any credit not attributable to depreciable property is treated as a personal credit."

 

Can you please paste the text where you read that the personal portion is lost? 

 

Thanks a lot!