Retroactive E-motorcycle Federal Tax Credit


silent but violent
Happy Hollidays ... get $1k+ back (max $2500) from your 2018 alta purchase(s):
The E-motorcycle Federal Tax Credit, also known as the 2-wheeled plug-in tax credit, was included in the tax extenders bill approved by Congress and signed into law by President Trump late on Friday December 20, 2019. It covers 10% of the purchase price.

The federal tax credit is available in all 50 US states and applies to new e-motorcycles purchased in 2018 and 2019 (retroactive).

As an added bonus, an additional tax credit was approved which covers electric motorcycle chargers with a 30% tax credit up to $1,000.


Geezer in denial
Lake Hartwell, SC
Keep in mind this only applies to vehicles manufactured as street legal vehicles (EX, EXR, SM). We may also have a paperwork challenge unless there is some ALTA archive since there is not a manufacturer to apply for vehicle certification. Here are some of the details from the IRS form:

IRS Form 8936

Qualified Two-Wheeled Plug-in Electric Vehicle

This is a new vehicle with two wheels that:

• Is capable of achieving a speed of 45 miles per hour or greater,
• Is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 2.5 kilowatt hours and is capable of being recharged from an external source of electricity, and
• Has a gross vehicle weight of less than 14,000 pounds.

Certification and Other Requirements

Generally, you can rely on the manufacturer’s (or, in the case of a foreign manufacturer, its domestic distributor’s) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and, if applicable, the amount of the credit for which it qualifies. The manufacturer or domestic distributor should be able to provide you with a copy of the IRS letter acknowledging the certification of the vehicle.

If, however, the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement.

If you purchased a vehicle and its certification was withdrawn on or after the date of purchase, you can rely on such certification even if you had not placed the vehicle in service or claimed the credit by the date the withdrawal announcement was published by the IRS. The IRS will not attempt to collect any understatement of tax liability attributable to reliance on the certification as long as you purchased the vehicle on or before the date the IRS published the withdrawal announcement.

The following requirements must be met to qualify for the credit.

• You are the owner of the vehicle. If the vehicle is leased, only the lessor and not the lessee, is entitled to the credit.
• You placed the vehicle in service during your tax year.
• The vehicle is manufactured primarily for use on public streets, roads, and highways.
• The original use of the vehicle began with you.
• You acquired the vehicle for use or to lease to others, and not for resale.
• You use the vehicle primarily in the United States.
And here is the language from last week's funding bill which revises the dates in the tax code:


(a) IN GENERAL.—Section 30D(g)(3)(E)(ii) is amended by striking ‘‘January 1, 2018’’ and inserting ‘‘January 1, 2021’’.

(b) EFFECTIVE DATE.—The amendment made by this section shall apply to vehicles acquired after Decem- ber 31, 2017.


silent but violent
what would it take to get vehicle certification from irs ? we should qualify (ex* and sm) - anyone able to help check?


Well-known member
South Chicagoland
I sent the links above to my tax guy who completed form 8936 and amended my 2018 Tax Return.
Indicated a $1500 refund (%10 of the cost). Dropping that sucker in the mail asap. See what happens.

Thank you Donald Trump, wait, no, what, OK...