### Question
How is the term new qualified plug-in electric drive motor vehicle defined?


### Answer
The term **new qualified plug-in electric drive motor vehicle** is defined in *26 U.S.C. § 30D* as the following:

> a motor vehicle—


(1) which draws propulsion using a traction battery with at least 4 kilowatt hours of capacity,


(2) which uses an offboard source of energy to recharge such battery,


(3) which, in the case of a passenger vehicle or light truck which has a gross vehicle weight rating of not more than 8,500 pounds, has received a certificate of conformity under the Clean Air Act and meets or exceeds the equivalent qualifying California low emission vehicle standard under section 243(e)(2) of the Clean Air Act for that make and model year, and


(A) in the case of a vehicle having a gross vehicle weight rating of 6,000 pounds or less, the Bin 5 Tier II emission standard established in regulations prescribed by the Administrator of the Environmental Protection Agency under section 202(i) of the Clean Air Act for that make and model year vehicle, and


(B) in the case of a vehicle having a gross vehicle weight rating of more than 6,000 pounds but not more than 8,500 pounds, the Bin 8 Tier II emission standard which is so established,


  

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


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


(6) which is made by a manufacturer

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

