### Question
What does qualified electric vehicle mean?


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

> any motor vehicle—


(A) which is powered primarily by an electric motor drawing current from rechargeable batteries, fuel cells, or other portable sources of electrical current,


(B) the original use of which commences with the taxpayer, and


(C) which is acquired for use by the taxpayer and not for resale

#### 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**

