# Definition of Qualified Electric Vehicle, and Recapture Rules for Qualified Electric Vehicles, Qualified Clean-fuel Vehicle Property, and Qualified Clean-fuel Vehicle Refueling Property
> **IRS** · Final regulations. · Published 1995-08-03 · Effective 1995-08-03 · 60 FR 39649
## Document
- **Document number:** 95-19028
- **Category:** other
- **Sub-agency:** IRS
- **Federal Register citation:** 60 FR 39649
- **CFR reference:** 26 CFR 1
- **Publication date:** 1995-08-03
- **Effective date:** 1995-08-03
- **Treasury docket:** TD 8606
## Abstract

This document contains final regulations on the definition of a qualified electric vehicle, the recapture of any credit allowable for a qualified electric vehicle, and the recapture of any deduction allowable for qualified clean-fuel vehicle property or qualified clean- fuel vehicle refueling property. These regulations reflect changes to the law made by the Energy Policy Act of 1992 and affect taxpayers who are owners of qualified electric vehicles, clean-fuel vehicles, and clean-fuel vehicle refueling property.

## Source
- [Federal Register document](https://www.federalregister.gov/documents/1995/08/03/95-19028/definition-of-qualified-electric-vehicle-and-recapture-rules-for-qualified-electric-vehicles)
---
*AI Analytics · CC0 1.0*