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Introduction

SECTION 2. BACKGROUND

Internal Revenue Bulletin 2013-45 · 2026-10-03 edition · updated 2026-10-04 · United States

Section 30D(g)(1) provides a credit for qualified 2- or 3-wheeled plug-in electric vehicles. The credit is an amount equal to the sum of the applicable amount for each qualified 2- or 3-wheeled plug-in electric vehicle placed in service by the taxpayer during the taxable year. Under § 30D(g)(2), the applicable amount for a qualified 2- or 3-wheeled plug-in electric vehicle is an amount equal to the lesser of: (1) 10 percent of the cost of the vehicle, or (2) $2,500.

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▸Contents — Internal Revenue Bulletin 2013-45
Internal Revenue Bulletin 2013-45

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