### Question
How does Determination of Tax Liability define new advanced lean burn technology motor vehicle?


### Answer
Under *26 U.S.C. § 30B*, **new advanced lean burn technology motor vehicle** is defined as:

> a passenger automobile or a light truck—


(A) with an internal combustion engine which—


(i) is designed to operate primarily using more air than is necessary for complete combustion of the fuel,


(ii) incorporates direct injection,


(iii) achieves at least 125 percent of the 2002 model year city fuel economy,


(iv) for 2004 and later model vehicles, has received a certificate that such vehicle meets or exceeds—


(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,


  

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


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


(D) 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**

