Qualified Two-Wheeled Plug-In Electric Drive Motor Vehicle Tax Credit

Expired: 01/01/2022

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. 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 116-260, Public Law 116-94, 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

Jurisdiction: Federal

Type: Incentives

Agency: U.S. Internal Revenue Service

Enacted: Jan 2, 2013

Amended: Dec 27, 2020

Technologies: EVs, PHEVs

See all Federal Laws and Incentives.