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.



To view the content in your browser, please download Adobe Reader or, alternately,
you may Download the file to your hard drive.

NOTE: The latest versions of Adobe Reader do not support viewing PDF files within Firefox on Mac OS and if you are using a modern (Intel) Mac, there is no official plugin for viewing PDF files within the browser window.