### Question
How is the "qualified vehicle" defined?


### Answer
The term **qualified vehicle** is defined in *26 U.S.C. § 170* as follows -

> any—



(i) motor vehicle manufactured primarily for use on public streets, roads, and highways,



(ii) boat, or



(iii) airplane

#### Citation:
  - *26 U.S.C. § 170*
  - Heading: **Subtitle A-Income Taxes > CHAPTER 1-NORMAL TAXES AND SURTAXES > Subchapter B-Computation of Taxable Income > PART VI-ITEMIZED DEDUCTIONS FOR INDIVIDUALS AND CORPORATIONS**

