### Question
How is the term motor vehicle defined?


### Answer
The term **motor vehicle** is defined in *26 U.S.C. § 30B* as the following:

> given such term by section 30(c)(2).

#### 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**

