SECTION 1. PURPOSE

This notice sets forth guidance relating to the qualified 2- or 3-wheeled plug-in electric vehicle credit under § 30D(g) of the Internal Revenue Code, which applies to vehicles acquired after December 31, 2011, and before January 1, 2014. Specif

ically, this notice provides procedures for a vehicle manufacturer (or, in the case of a foreign vehicle manufacturer, its domestic distributor) to certify to the Internal Revenue Service (IRS) that a vehicle of a particular make, model, and model year meets the requirements for the qualified 2or 3-wheeled plug-in electric vehicle credit under § 30D(g).

This notice also provides guidance regarding the conditions under which taxpayers who purchase vehicles may rely on the vehicle manufacturer’s (or, in the case of a foreign vehicle manufacturer, its domestic distributor’s) certification in determining whether a credit is allowable with respect to a vehicle.

A credit for qualified 2- or 3-wheeled plug-in electric vehicles previously was enacted as § 30 in the American Recovery and Reinvestment Act of 2009, Pub. L. 111–5, 123 Stat. 115. The § 30 credit was effective for qualified 2- or 3-wheeled plug-in electric vehicles acquired after February 17, 2009, and before January 1, 2012. Guidance regarding the credit under § 30 for vehicles acquired after February 17, 2009, and before January 1, 2012, is provided in Notice 2009–58, 2009–30 I.R.B. 163. The American Taxpayer Relief Act of 2012, Pub. L. 112–240, 126 Stat. 2313, added new § 30D(g), which creates a credit for qualified 2- or 3-wheeled plug-in electric vehicles that is effective for vehicles acquired after December 31, 2011, and before January 1, 2014. This notice provides guidance regarding the credit under § 30D(g) for vehicles acquired after December 31, 2011, and before January 1, 2014.