This definitely seems like it would qualify under the electric equipment portion of this credit.
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Sorry to revert; I need to clarify a few more items:
1) Would hybrid vehicles (not purely electric vehicles) qualify for this credit?
2) Do I include conventional (gas powered) vehicles purchased within the performance period in the template for computation of total amount of purchases?
Pabs, if you're going to include purchased vehicles in your durable goods calculations, then you would have to include all vehicles purchased in your calculations, in order to show that you meet the credit threshold.I would say you could make an argument that hybrid vehicles qualify, but because they are gasoline-powered with electric-assist, it's not a sure thing they would qualify. Might be up to the reviewer.
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