### Question
What does qualified plug-in electric vehicle mean?


### Answer
**Qualified plug-in electric vehicle** has the following meaning in *26 U.S.C. § 30*:

> a specified 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 manufactured primarily for use on public streets, roads, and highways,


(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 (2.5 kilowatt hours in the case of a vehicle with 2 or 3 wheels), and


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

#### Citation:
  - *26 U.S.C. § 30*
  - 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**

