### Question
What is the definition of new qualified alternative fuel motor vehicle?


### Answer
The definition of **new qualified alternative fuel motor vehicle** is as follows in *26 U.S.C. § 30B*:

> any motor vehicle—


(i) which is only capable of operating on an alternative fuel,


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


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


(iv) which is made by a manufacturer

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

