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Subject: Justification Statement for Form 8936, Qualified Plug-in Electric Drive Motor Vehicle Credit
New form 8936 is created to implement with the following provisions.
• P.L. 110-343, Div. B, sec. 205, added IRC sec. 30D, "New qualified plug-in electric drive motor vehicles," for vehicles placed in service in tax years beginning after 2008.
• P.L. 111-5, section 1141, amended IRC sec. 30D for vehicles acquired after 2009.
Chief Counsel published guidance on IRC sec. 30D (Notice 2009-89, [2009-48 I.R.B. 714]), on November 30, 2009. In preparing for this guidance, Counsel held discussions with EPA concerning the credit and determined that low-speed vehicles can qualify for the IRC section 30 (Form 8834) credit but not the post-2009 IRC section 30D (Form 8936) credit.
| File Type | application/msword |
| File Title | Memorandum |
| Author | 66HBB |
| Last Modified By | qhrfb |
| File Modified | 2010-12-08 |
| File Created | 2009-10-23 |