Niedermeier

Opinion of the Court by Evans, J.

California’s lemon law protects consumers who purchase defective vehicles or other goods. The lemon law, officially known as the Song-Beverly Consumer Warranty Act (Civ. Code, § 1791 et seq.;1 hereafter the Act or the Song-Beverly Act), permits new vehicle buyers who have been damaged by a manufacturer’s failure to comply with the Act to sue under section 1794 for the recovery of damages and other relief. (§ 1794, subd. (a).) The measure of a buyer’s damages in such an action includes “replacement or reimbursement as set forth in subdivision (d) of Section 1793.2 . . . .” (Id., subd. (b).) If a manufacturer is unable to repair a new vehicle after a reasonable number of attempts, section 1793.2, subdivision (d) requires the manufacturer to promptly replace the vehicle or promptly pay restitution “in an amount equal to the actual price paid or payable by the buyer,” as specified. (Id., subd. (d)(2)(B).) The manufacturer is entitled to reduce the amount of restitution by the “amount directly attributable” to the buyer’s use of the vehicle prior to the time the buyer first delivered the vehicle for repair. (Id., subd. (d)(1); see also id., subd.…