### Question
What is the definition of qualified plug-in electric drive motor vehicle?


### Answer
The definition of **qualified plug-in electric drive motor vehicle** is as follows in *26 U.S.C. § 30B*:

> any new qualified plug-in electric drive motor vehicle (as defined in section 30D, determined without regard to whether such vehicle is made by a manufacturer or whether the original use of such vehicle commences with the taxpayer)

#### 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**

