| What are the requirements of Qualified Plug Electric Vehicle?
Per the IRS IRC Sec. 30D(d)(1), the requirements of a Qualified Plug Electric Vehicle are as follows:
1. The original use of the vehicle begins with the taxpayer.
2. The vehicle is acquired for use or lease by the taxpayer and not for resale.
3. The vehicle is made by a “manufacturer.
4. The vehicle is manufactured primarily for use on public streets, roads and highways.
5. The vehicle has a gross vehicle weight rating of less than 14,000 pounds.
6. The vehicle is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of at least 4 kilowatt hours and is capable of being recharged from an external source of electricity.
| 
Linear Mode
