### Question
What does qualified vehicle mean?


### Answer
**Qualified vehicle** has the following meaning in *26 U.S.C. § 170*:

> 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**

