### Question
How does the law define specified vehicle?


### Answer
Under *26 U.S.C. § 30*, **specified vehicle** is defined as:

> any vehicle which—


(A) is a low speed vehicle within the meaning of section 571.3 of title 49, Code of Federal Regulations (as in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009), or


(B) has 2 or 3 wheels

#### 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**

