### Question
How is the "qualified 2- or 3-wheeled plug-in electric vehicle" defined?


### Answer
The term **qualified 2- or 3-wheeled plug-in electric vehicle** is defined in *26 U.S.C. § 30D* as follows -

> any vehicle which—


(A) has 2 or 3 wheels,


(B) meets the requirements of subparagraphs (A), (B), (C), (E), and (F) of subsection (d)(1) (determined by substituting "2.5 kilowatt hours" for "4 kilowatt hours" in subparagraph (F)(i)),


(C) is manufactured primarily for use on public streets, roads, and highways,


(D) is capable of achieving a speed of 45 miles per hour or greater, and


(E) is acquired—


(i) after December 31, 2011, and before January 1, 2014, or


(ii) in the case of a vehicle that has 2 wheels, after December 31, 2014, and before January 1, 2017

#### 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**

