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Question: I’m finding conflicting information regarding federal tax credits for two- and three-wheeled vehicles on the internet. Can I claim the federal tax credit for a two-wheeled vehicle acquired in 2022 or not?

Answer: No. The federal tax credit provided for in §30D(g) for two- or three-wheeled plug in electric drive vehicles expired at the end of 2021 and was not extended. However, if you acquired the two-wheeled vehicle in 2021, but placed it in service during 2022, you may still be able to claim the credit for 2022.

The credit is 10% of the cost of any qualified two-wheeled plug-in electric vehicle placed in service by the taxpayer during the taxable year; it cannot exceed $2,500. As an aside, e-bikes, for example, generally achieve a speed of no more than 28 MPH and, therefore, would not have met the definitions for the credits outlined.