comparable vehicle
Defined in 2 places of the United States Code.
For purposes of this subparagraph, the term “comparable vehicle” means, with respect to any new qualified hybrid motor vehicle, any vehicle which is powered solely by a gasoline or diesel internal combustion engine and which is comparable in weight, size, and use to such vehicle.
Source
- 2005–present26 U.S.C. § 30BInternal Revenue Code · Alternative motor vehicle credit · in this section
For purposes of this subsection, the term "comparable vehicle" means, with respect to any qualified commercial clean vehicle, any vehicle which is powered solely by a gasoline or diesel internal combustion engine and which is comparable in size and use to such vehicle.
Source
- 2022–present26 U.S.C. § 45WInternal Revenue Code · Credit for qualified commercial clean vehicles · in this section