For the latest information about developments related to Form 8936 and its instructions, such as legislation enacted after they were published, go to www.irs.gov/form8936.
The credit for qualified two- and three-wheeled plug-in electric vehicles expired for vehicles acquired after 2013. However, the credit for qualified two-wheeled plug-in electric vehicles has been restored to cover vehicles acquired in 2015 and 2016. No credit is available for qualified two-wheeled vehicles acquired in 2014.
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