Notice 2013-67 - Qualified plug-in electric vehicle credit  

November 1: Notice 2013-67 provides guidance relating to certification and the availability of the qualified two- or three-wheeled plug-in electric vehicle credit under section 30D(g) for vehicles acquired after 2011 and before 2014.

Added to the Code by the American Taxpayer Relief Act of 2012, section 30D(g) provides a tax credit for two-and three-wheeled plug-in electric vehicles that are purchased after 2011 and prior to 2014. The amount of the credit is the lesser of: (1) 10% of the cost of the vehicle, or (2) $2,500.

Notice 2013-67—which appears in Internal Revenue Bulletin 2013-45 [PDF 278 KB], dated Monday, November 4, 2013—provides:

  • Procedures for a vehicle manufacture, or the domestic distributor of foreign-manufactured vehicles, to certify to the IRS that a vehicle of a particular make, model, and model year satisfies the requirements for the two- or three-wheeled plug-in electric vehicle credit under section 30D(g)
  • Guidance regarding the conditions under which taxpayers who purchase such vehicles may rely on the vehicle manufacturer’s (or domestic distributor’s) certification in determining whether a credit is allowable for a vehicle

Notice 2013-67 states that the IRS must receive the certification not later than March 31, 2014.

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