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Section 4. MEANING OF TERMS

Internal Revenue Bulletin 2009-26 · 2026-10-03 edition · updated 2026-10-04 · United States

The following definitions apply for purposes of this notice:

.01 In General . Terms used in this notice and not defined in this section 4 have the same meaning as when used in § 30D.

.02 Clean Air Act Regulations. The Clean Air Act regulations are the regulations prescribed by the Administrator of the Environmental Protection Agency for purposes of the administration of title II of the Clean Air Act (42 U.S.C. §§ 7521, et. seq. ).

.03 Traction Battery Capacity . Traction battery capacity is measured in kilowatt hours from a 100 percent state of charge to a zero percent state of charge.

.04 Motor Vehicle . The term “motor vehicle” has the meaning given that term by § 30(c)(2).

.05 Manufacturer . The term “manufacturer” has the meaning given that term in the Clean Air Act regulations.

.06 Passenger Vehicle and Light Truck . The terms “passenger vehicle” and “light truck” do not include (1) any vehicle that has a gross vehicle weight of more than 8,500 pounds and (2) any vehicle that is not treated as a motor vehicle in the Clean Air Act regulations. A low speed vehicle, as defined in section 4.07 of this notice, is not treated as a motor vehicle in the Clean Air Act regulations. Accordingly, a low

.05 SPECIAL RULES FOR VOLUME CAP ALLOCATIONS RECEIVED BY THE POSSESSIONS

In recognition of the disparate local governmental organizational structures and disparate availability of employment data for the Possessions of the United States, the Possessions may allocate locally, reallocate locally, or use directly their respective State allocations of volume cap for Recovery Zone Bonds in any reasonable manner as they may determine in good faith in their discretion.

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▸Contents — Internal Revenue Bulletin 2009-26

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