4 kilowatt hours

(3)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, and before, or (ii)in the case of a vehicle that has 2 wheels, after, and before.

Source

26 USC § 30D(g)(3)


Scoping language

None: Default is title Scope
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