### Question
How does Determination of Tax Liability define new qualified hybrid motor vehicle?


### Answer
Under *26 U.S.C. § 30B*, **new qualified hybrid motor vehicle** is defined as:

> a motor vehicle—


(i) which draws propulsion energy from onboard sources of stored energy which are both—


(I) an internal combustion or heat engine using consumable fuel, and


(II) a rechargeable energy storage system,


  

(ii) which, in the case of a vehicle to which paragraph (2)(A) applies, 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


(I) 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


(II) 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,


  

(iii) which has a maximum available power of at least—


(I) 4 percent in the case of a vehicle to which paragraph (2)(A) applies,


(II) 10 percent in the case of a vehicle which has a gross vehicle weight rating of more than 8,500 pounds and not more than 14,000 pounds, and


(III) 15 percent in the case of a vehicle in excess of 14,000 pounds,


  

(iv) which, in the case of a vehicle to which paragraph (2)(B) applies, has an internal combustion or heat engine which has received a certificate of conformity under the Clean Air Act as meeting the emission standards set in the regulations prescribed by the Administrator of the Environmental Protection Agency for 2004 through 2007 model year diesel heavy duty engines or ottocycle heavy duty engines, as applicable,


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


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


(vii) 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**

