electric vehicle credit

[BP.]

Potential new client has built an electric vehicle himself, and wants to take a credit for this. Referencing TTB, looks to me like: 1) credit is for post-2008 tax years & 2) vehicle must be made by a manufacturer. I haven't gone into much more research on this yet, but before I call the guy and tell him it looks like a no go, is there anything he's eligible for?

[Bees Knees]

IRC Section 30D(c)

‘‘(c) NEW QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR
VEHICLE.—For purposes of this section, the term ‘new qualified
plug-in electric drive motor vehicle’ means a motor vehicle—
‘‘(1) which draws propulsion using a traction battery with
at least 4 kilowatt hours of capacity,
‘‘(2) which uses an offboard source of energy to recharge
such battery,
‘‘(3) which, in the case of a passenger vehicle or light
truck which has a gross vehicle weight rating of not more
than 8,500 pounds, has received a certificate of conformity
under the Clean Air Act and meets or exceeds the equivalent
qualifying California low emission vehicle standard under section
243(e)(2) of the Clean Air Act for that make and model
year, and
‘‘(A) in the case of a vehicle having a gross vehicle
weight rating of 6,000 pounds or less, the Bin 5 Tier
II emission standard established in regulations prescribed
by the Administrator of the Environmental Protection
Agency under section 202(i) of the Clean Air Act for that
make and model year vehicle, and
‘‘(B) in the case of a vehicle having a gross vehicle
weight rating of more than 6,000 pounds but not more
than 8,500 pounds, the Bin 8 Tier II emission standard
which is so established,
‘‘(4) the original use of which commences with the taxpayer,
‘‘(5) which is acquired for use or lease by the taxpayer
and not for resale, and
‘‘(6) which is made by a manufacturer.

2 things will disqualify a homemade vehicle:

• Needs to be certified
• Needs to be made by a manufacturer

[John of PA]

However I congradulate Him

However, I congradulate your client for such an effort to reduce polution and help reduce our dependence on foreign energy. I drove an all-electric for 20 years and loved it.

[BP.]

Hi, John! Thanks for your message. Chilly here in Chester County, isn't it? Yes, it is very cool he built this vehicle. He's a little bummed he can't get a tax credit, but he gets the warm fuzzy feeling of doing something so green.
Cheers!
Barb

[John of PA]

10 degrees

It's 10 degrees as I write this on the office outside themometer. I don't feel real cold becasue I have thermo lined pants and a thermo lined shirt on today. So that way, I can last about 2 minutes outside anyway, but not much more.