qualified 2- or 3-wheeled plug-in electric vehicle

(3) Qualified 2- or 3-wheeled plug-in electric vehicle The term “qualified 2- or 3-wheeled plug-in electric vehicle” means any vehicle which— (A) has 2 or 3 wheels, (B) meets the requirements of subparagraphs (A), (B), (C), (E), and (F) of subsection (d)(1) (determined by substituting “2.5 kilowatt hours” for “4 kilowatt hours” in subparagraph (F)(i)), (C) is manufactured primarily for use on public streets, roads, and highways, (D) is capable of achieving a speed of 45 miles per hour or greater, and (E) is acquired— (i) after December 31, 2011 , and before January 1, 2014 , or (ii) in the case of a vehicle that has 2 wheels, after December 31, 2014 , and before January 1, 2022 .

Source

26 USC § 30D(g)(3)

---

Scoping language

None identified, default scope is assumed to be the parent (subpart B) of this section.

---

Is this correct? or