specified vehicle
Defined in 1 place of the United States Code.
The term “specified vehicle” means any vehicle which—
(A) is a low speed vehicle within the meaning of section 571.3 of title 49, Code of Federal Regulations (as in effect on the date of the enactment of the American Recovery and Reinvestment Tax Act of 2009), or
(B) has 2 or 3 wheels.
Source
- 2009–present26 U.S.C. § 30Internal Revenue Code · Credit for qualified electric vehicles · for purposes of this section