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Qualified Vehicles Acquired Prior to 1-1-2010

Qualified Plug-In Electric Drive Motor Vehicles (IRC 30D)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks. Some low speed vehicles may qualify for the credit if acquired prior to January 1, 2010. The amount of the credit for 2009 is equal to the sum of $ 2,500 plus $ 417 for each kilowatt-hour of traction battery capacity in excess of four kilowatt-hours. The maximum credit can range from $ 7,500 to $ 15,000, depending on the gross vehicle weight rating of the vehicle.  The credit can be claimed by on Form 8936.

Manufactures of the vehicles listed below have provided appropriate information and have received from the Service acknowledgement of the vehicles eligibility for the credit and the amount of the qualifying credit.

The list of qualified vehicles provided below applies only to vehicles acquired by December 31, 2009.

Index to Manufacturers

Qualified Plug-in Electric Drive Motor Vehicles (IRC 30D)

American Sportworks

Bad Boy Enterprises Inc.
Bad Boy Mowers Inc.



Club Car Inc

Columbia ParCar

Cruise Car Inc.
Fairplay Electric Vehicles

Global Electric Motorcars (GEM)


J H Global Services Inc.

Kandi-Solus International

Odyne Systems LLC (Navistar International)

Rolling R Golf Cars LLC

Ruff & Tuff Electric Vehicles
Stealth Manufacturing LLC
Telsa Motors, Inc.
Titan UTV

Tomerlin Automotive Group

Vantage International
Wheego Electric Cars, Inc.
Western GolfCars Mfg, Inc.

Zenn Motor Company

Zone Electric Cars

Page Last Reviewed or Updated: 13-Feb-2017