### Question
How does NORMAL TAXES AND SURTAXES define new qualified plug-in electric drive motor vehicle?


### Answer
Under *26 U.S.C. § 30D*, **new qualified plug-in electric drive motor vehicle** is defined as:

> a motor vehicle—


(A) the original use of which commences with the taxpayer,


(B) which is acquired for use or lease by the taxpayer and not for resale,


(C) which is made by a manufacturer,


(D) which is treated as a motor vehicle for purposes of title II of the Clean Air Act,


(E) which has a gross vehicle weight rating of less than 14,000 pounds, and


(F) which is propelled to a significant extent by an electric motor which draws electricity from a battery which—


(i) has a capacity of not less than 4 kilowatt hours, and


(ii) is capable of being recharged from an external source of electricity

#### Citation:
  - *26 U.S.C. § 30D*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter A-Determination of Tax Liability > PART IV-CREDITS AGAINST TAX > Subpart B-Other Credits**

