In an effort to provide economic incentives for individuals to shift to electrically-powered vehicles1 and vehicles using “clean fuels,”2 Congress has provided preferential income tax treatment for such vehicles.3 In general, the special tax provisions are available for both business vehicles and those used for personal driving.
Harl, Neil E.
"Special Rules on Vehicle Deductions and Credits,"
Agricultural Law Digest: Vol. 16
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol16/iss5/1