Section 4. MEANING OF TERMS
Internal Revenue Bulletin 2009-48 · 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 Battery Capacity . Battery capacity is the quantity of electricity that a battery is capable of storing, expressed in kilowatt hours, as measured from a 100 percent state of charge to a zero percent state of charge.
.04 Motor Vehicle . The term “motor vehicle” means any vehicle that is manufactured primarily for use on public streets, roads, and highways (not including a vehicle operated exclusively on a rail or rails) and which has at least 4 wheels. For purposes of this notice, the term “motor vehicle” does not include a low-speed vehicle within the meaning of section 571.3 of Title 49 of the Code of Federal Regulations, or a vehicle that is manufactured primarily for off-road use, such as primarily for use on a golf course.
.05 Manufacturer . The term “manufacturer” has the meaning given that term in the Clean Air Act regulations.
.06 Model Year . The term “model year” means the model year determined under the Clean Air Act regulations (see 40 CFR § 86–082–2).
.07 Acquired . A vehicle is not “acquired” before the date on which title to that vehicle passes under state law.
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