Qualified Two-Wheeled Plug-In Electric Drive Motor Vehicle Tax Credit
NOTE: This incentive originally expired on December 31, 2016, but was retroactively extended through December 31, 2017, by Public Law 115-123.
A credit is available for the purchase of a new qualified two-wheeled plug-in electric drive vehicle that draws propulsion using a traction battery that has at least 2.5 kilowatt hours (kWh) of capacity, uses an external source of energy to recharge the battery, has a gross vehicle weight rating of up to 14,000 pounds, is manufactured primarily for use on public roadways, and can drive at least 45 miles per hour. The credit is for 10% of the cost of the qualified vehicle, up to $2,500, and applies to vehicles acquired through December 31, 2017. For more information about claiming the credit, see the Internal Revenue Service (IRS) Plug-In Electric Vehicle Credit website and IRS Form 8936, which is available on the IRS Forms and Publications website. (Reference Public Law 115-123, Public Law 114-113, and 26 U.S. Code 30D)
Point of Contact
U.S. Internal Revenue Service
Phone: (800) 829-1040