IRC Section 30D(g) Qualified 2- or 3-Wheeled Plug-In Electric Drive Motor Vehicles

 

Internal Revenue Code Section 30D(g) currently provides a credit for qualified 2-wheeled plug-in electric vehicles. The amount of the credit is 10 percent of the cost of any qualified 2-wheeled plug-in electric vehicle placed in service by the taxpayer during the taxable year and cannot exceed $2,500.

A qualified 2-wheeled plug-in electric vehicle is a new vehicle with two wheels that:

  • Is capable of achieving a speed of 45 miles per hour or greater;
  • is propelled to a significant extent by an electric motor which draws electricity from a battery which:
    • (i) has a capacity of not less than 2.5 kilowatt hours, and
    • (ii) is capable of being recharged from an external source of electricity; and
  • has a gross vehicle weight rating of less than 14,000 pounds.

To qualify for the credit, taxpayers must follow these requirements:

  • The original use commences with the taxpayer;
  • The vehicle is placed in service during the tax year;
  • Is acquired for use or lease by the taxpayer and not for resale;
  • Is made by a manufacturer;
  • Is manufactured primarily for use on public streets, roads, and highways; and
  • The vehicle is used in the United States.

See, Form 8936, Qualified Plug-in Electric Drive Motor Vehicle CreditPDF and the General Instructions for Form 8936 for more specific information.

The Section 30D(g) credit previously offered a credit for both 2- and 3-wheeled plug-in electric vehicles. The 3-wheeled vehicle qualification expired for vehicles acquired after 12/31/2013. Section 30D(g)(3)(E)(ii) extended the credit for 2-wheeled vehicles acquired during 2015 and 2016, with subsequent extensions each year for vehicles acquired through 12/31/2021.

Manufacturers of the 2-wheeled vehicles listed below have provided appropriate information and have received acknowledgement from the Service of the vehicle’s eligibility for the credit. They have also provided written consent allowing the Service to disclose their vehicle on this web page.

30D(g) Qualified Vehicles

Model Year Vehicle Description
2018 Motorrad CE
2022* Motorrad CE 04
Model Year Vehicle Description
2020 LiveWire
2021 LiveWire ONE

 

Model Year Vehicle Description
2021 Stinger (motorcycle)
2021 Fury (motorcycle)
Model Year Vehicle Description
2021, 2022* District (Dual battery, Core Plus)

* 2022 models must be acquired prior to 1/1/2022.