Definition of Qualified Electric Vehicle, &
Recapture Rules for Qualified Electric Vehicles,
Qualified Clean-fuel Vehicle Property, &
Qualified Clean-fuel Vehicle Refueling Property

[4830-01-u] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 8606] RIN 1545-AR23

TITLE: Definition of Qualified Electric Vehicle, and Recapture Rules for Qualified Electric Vehicles, Qualified Clean-fuel Vehicle Property, and Qualified Clean-fuel Vehicle Refueling Property

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.

SUMMARY: This document contains final regulations on the definition of a qualified electric vehicle, the recapture of any credit allowable for a qualified electric vehicle, and the recapture of any deduction allowable for qualified clean-fuel vehicle property or qualified clean- fuel vehicle refueling property. These regulations reflect changes to the law made by the Energy Policy Act of 1992 and affect taxpayers who are owners of qualified electric vehicles, clean-fuel vehicles, and clean-fuel vehicle refueling property.

DATES: These regulations are effective August 3, 1995. For dates of applicability of these regulations, see 1.30-1(c) and 1.179A-1(h).

FOR FURTHER INFORMATION CONTACT: Joanne E. Johnson at (202) 622-3110 (not a toll-free number).

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