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Qualified Plug-In Electric Vehicles – IRC 30

Internal Revenue Code Section 30 provides a credit for qualified plug-in electric vehicles. The credit is equal to 10 percent of the cost of a qualified plug-in electric vehicle and is limited to $2,500. Qualified vehicles may include low-speed vehicles or vehicles that have two or three wheels.

Vehicles must be acquired after February 17, 2009, and before January 1, 2012. The vehicle must be acquired for use or lease and not for resale. Additionally, the original use of the vehicle must commence with the taxpayer and the vehicle must be used predominantly in the United States.

Index to Manufacturers

Qualified Plug-In Electric Vehicles – IRC 30

Bad Boy Enterprises
Bad Boy, Inc.

Cannons Park Equipment Management


Club Car, Inc
e-Moto Electric Vehicles
Evergreen Electric Vehicles
Fairplay Electric Cars
Geason Enterprises

Global Electric Motorcars (GEM)

JH Global Services Inc.
Meridian Motors
Miles Electric Vehicles
Ruff & Tuff Electric Vehicles
Tomberlin Automotive Group
Wheego Electric Cars, Inc.
Wildfire Motors
XtremeGreen Electric Vehicles
Zero Motorcycles
ZT PowerStation
Page Last Reviewed or Updated: 07-Mar-2017