T.C. Sum m ary Opi ni on 20 15 -6 6

UNITED STAT ES TAX COURT

JOHN EDW IN TROUT AND BARBARA ALMA TROUT, Pet it io ne rs v. COMM ISSI ONER OF INTERNAL REVENUE, Resp on de nt

Doc ke t No . 10 57 6- 13 S. Fi le d No ve m be r 19 , 20 15
.
Jo hn Edwi n Tro utan d B arb ara Al m a Tro ut , pro se. Bri tt on G. W il so n, fo r res po nd en t.

SUMM ARY OPINION PARIS , Ju dg e: Thi s ca se was h eardpu rs uantto th e p ro vi si on s o f se ct io n 74 63 of t he Int ern al Rev enue Co de in effec t wh enth e p et it io n was fil ed
. 1

Unl es s o th erwi se in di cat ed , all sec ti on refe ren ces are t o t he Int ern al 1 Rev enue Co de (Co de ), as am en de d a ndin effe ctfor th e y ear i n i ss ue , andall Ru le refe ren ces are t o t he Tax C ou rt Rul es of P ract ic e an d P ro cedur e.- 2 -

Pu rs ua ntto sec ti on 74 63 (b ), th e d eci si on to be en te redis no t re vi ewab le by any ot he r co urt, an d t hi s o pi ni on sh al l n otbe tre at edas p rece de ntforan y ot he r cas e. Res po nd en t d et erm in eda de fic ie nc y of $ 6,4 97 in pe ti ti on ers ’ Fed eral in co m e ta x fo r 20 09 . The i ss ue be fo re the Co urt i s wh ethe r pe ti ti on ers are el ig ib le fo r th e New Qua li fie d P lu g- in Elec tri c Dri ve Mo to r Veh ic le tax cred it(PEVC) o f $6 ,49 7 u nd er s ect io n 3 0D fo r 20 09 . The n ot ic e o f de fic ie nc y di d n otde te rm in e a pe na lty . Bac kg ro un d Thi s ca se was s ub m it te d o n t he pl ead in gs an d s ti pu la te d fa ct s u nd er Ru le 12 2. Th e st ip ul at io n o f fac ts , th e supp le m en ta l s ti pu la ti on of f act s, the sec on d
supp le m en ta l s ti pu la ti on of f act s, an d t he ex hi bi ts att ach edth eret o a re in co rp or at edhe rei n b y

th is refe ren ce. Pet it io ne rs res id edinNebr as kawhen th ey pe ti ti on edth e Co urt. The ele ctric ve hi cl e atis su e, a Sp arkNEV-48 EX, was m anuf actur edby Zon e Ele ctric Car, LLC (Zo ne Elec tri c). Pu rs ua ntto Not ic e 2 00 9- 54 , 20 09 -2 6 I.R.B. 1 12 4 (J un e 2 9, 2 00 9) , Zon e Ele ctric subm it te d areque ston Octo be r 1, 20 09 , to th e In te rn al Rev enue Serv ic e (IR S) t o c ert ify tha t i ts ele ctric ve hi cl es were qua li fie d p lu g- in ele ctric ve hi cl es forpu rp os es of s ect io n 3 0D, wh ic h a s o f th e d at e o f th e n ot ic e al lo weda ta x c red itfor qu al ifi edpl ug -inele ctric ve hi cl es- 3 -

pl acedin servi ce fr om

Jan ua ry 1 t o Dec em

be r 31 , 20 09 . On Oct ob er 7 , 20 09 , th e IRS i ss ue d alet te r to Zon e Ele ctric st at in g tha t t he Sp arkNEV-48 EX m od el

“ m eet s t he requi rem en ts of t he Qual ifi edPlu g- in Elec tri c Veh ic le Cred itas a Qua li fie d P lu g- in Vehi cl e. Thi s ac kn owl ed gm en t i s v al idon ly thro ug h Dec em be r 31 , 20 09 , at wh ic h t im e th e v eh ic le wil l n eedto be re-s ub m it te d u nd er the rev is ed pr ov is io ns of I RC 3 0D an d a ny sub se qu en t No ti ce co ve rin g t ha t p eri od .” The le tt er g oe s o n t o s ta te th at“pu rch as ers of t hi s Qu al ifi edPlu g- in Elec tri c Veh ic le
m ay rel y on th e certi fic at io n c on cern in g t he ve hi cl e’s qu al ifi cat io n fo r th e Qua li fie d P lu g- in Vehi cl e Cre di t.” On Dec em

be r 29 , 20 09 , pet it io ne rs ord eredanele ctric ve hi cl e d es cri be d a s a Sp arkNEV-48 EX from Driv e Ele ctric , LLC (Driv e Ele ctric ), th ro ug h t he
co m pa ny’ s Web s it e Fre eEle ctric Car.c om . Peti ti on ers rem it te d fu ll paym en t o f $7 ,22 9.5 3 (i nc lu di ng sh ip pi ng ) du rin g t he tra ns act io n a ndrece iv edanem ai l
co nf irmatio n o f th e o rd er. Driv e Ele ctric pro vi de d p et it io ne rs with acert ifi cat e o f
or ig in an d abi ll of s al e, bo thof wh ic h wer e d at edDecem be r 29 , 20 09 . The b il l o f
sa le de sc rib es a co nv ey an ce o f th e Sp arkNEV-48 EX m od el ele ctric ve hi cl e whi chha s a u ni qu e v eh ic le id en ti fic at io n n um be r (VIN). The bi ll of s al e al so pu rp orts to tra ns fer t it le to th e sp eci fic al ly ide nt ifi edve hi cl e “ as ev id en cedby the
acco m panyin g M anuf

actur er’s St at em en t o f Orig in .” The c ert ifi cat e o f or ig in als o- 4 -

co nt ai ns th e d at e o f th e tr an sa ct io n a ndth e VIN. The ce rti fic at e o f or ig in is si gn ed by Zone Elec tri c. Inad di ti on , pet it io ne rs were p ro vi de d wi th th e te rm s an d c on di ti on s o f sa le whe n the y

ord eredth e v eh ic le . Purs ua ntto th e te rm s an d c on di ti on s, Dri ve Elec tri c wou ldpl ace the ve hi cl e o rd er wi th th e ap pr op ria te m anuf actur er upo n rece ip t o f fu nd s fr om

th e b uyer. Spe ci fic al ly, th e d oc um en t s ta te d t ha t “up on rece ip t o f Bu y er’s fu nd s, the Vehi cl e m anuf actur er s ha ll sch edul e th e p ro du ct io n of th e Veh ic le an d s ha ll is su e th e v in # [s ic ] an d [M anuf actur er’s St at em en t o f Orig in ] * * * fo r th e sc he du le d v eh ic le .” Inpe rti ne ntpa rt, t he term s an d
co nd it io ns st at edth atth e b uyer an d t he sel le r ag reedth atti tl e to th e v eh ic le wou ld pa ss to th e b uyer up on is su an ce o f th e Ma nu factur er’s St at em en t o f Orig in (certi fic at e o f or ig in ), “ no twi th st an di ng lat er p ro du ct io ns , ass em bl y or p hysic al sh ip m en t o f th e v eh ic le to th e Bu y er.” Th e d oc um en t fu rth er s ta te d t ha t t he bu y er ackno wled ge d t ha t the cert ifi cat e o f or ig in is is su edat t he ti m e th e v eh ic le is
or de redan d i n a dv an ce o f ve hi cl e p ro du ct io n. Pet it io ne rs ti m el y

fil edth ei r Fed eral in co m e ta x re tu rnfor20 09 , whi ch cl ai m eda PEVC o f $6 ,49 7. OnAug us t 2 6, 2 01 0, p et it io ne rs rece iv edth ei r el ect ric ve hi cl e wit h am at ch in g VIN; an d t he y subs eque nt ly sub m it te d ago lf c art pe rm itap pl ic at io n t o t he ir l oc al au th or it ie s, wh o i ss ue d ape rm it . On Ju ly 25,- 5 -

20 13 , res po nd en t i ss ue d ano ti ce o f de fic ie nc y de te rm in in g ade fic ie nc y of $ 6,4 97 , th e am ou ntcla im edas aPEVC. Dis cu ss io n I. Bu rd enof P ro of Gen eral ly, th e Co m

m is si on er’s d et erm in at io n o f a d efi ci en cy is pre su m ed
co rrec t an d t he bu rd enof p ro of in cas es be fo re the Co urt i s o n t he tax pa y er. Ru le 14 2( a); W el ch v. Hel ve rin g, 2 90 U.S. 11 1, 1 15 (19 33 ). Und er s ect io n 7 49 1( a), the bu rd enof p ro of

m ay sh iftto th e Co m

m is si on er i f th e ta xp ay er p ro du ces cred ib le
ev id en ce wi th res pe ctto an y factua l i ss ue rel ev an t t o d et erm in in g the tax li ab il it y of th e ta xp ay er. Thi s s ect io n b eco m es ap pl ic ab le on ly if th e ta xp ay er p ro du ces cred ib le ev id en ce attri al . Hig be e v . Comm is si on er, 1 16 T.C. 43 8, 4 44 (20 01 ). Pet it io ne rs ha ve no t ar gu edth atsec ti on 74 91 (a) app li es an d h av e n otsh own th at th ey m eetth e requi rem en ts to sh iftth e b ur de n o f pr oo f; t he refo re, the bu rd enof pr oo f rem ai ns with p et it io ne rs . II. Sect io n 3 0D The PEVC was o rig in al ly enact edin th e Em erg en cy Econ om ic Stabi li zat io n Act o f 20 08 , Pub . L. No. 11 0- 34 3, d iv . B, sec . 20 5, 1 22 Sta t. 3 76 5, 3 83 5 (Oc t. 3 , 20 08 ), an d e ffec ti ve fortax y ears be gi nn in g a fte r Decem be r 31 , 20 08 . Und er se ct io n 3 0D( a)(1 ), a ta xp ay er i s al lo weda on e-t im e cre di t ag ai ns t i nc om e ta x wi th- 6 -

res pe ctto each ne w qu al ifi edpl ug -in ele ctric dri ve m ot orve hi cl e p la cedin servi ce du rin g t he tax ab le y ear. Sect io n 3 0D( a)(1 ) as si gn edin to law o n Oct ob er 3 , 20 08 , was am en de d o n Feb ru ary 17 , 20 09 . The Am eri can Reco ve ry an d R ei nv es tm en t Actof 2 00 9, Pub. L. No. 11 1- 5, s ec. 1 14 1( a)-( c), 1 23 Sta t. 1 15 , 32 6- 32 8, am en de d s ect io n 3 0D( d) (1 ) to de fin e a “ ne w qu al ifi edpl ug -in ele ctric dri ve m ot orve hi cl e” m or e n arro wly fo r ta x years a fte r Decem

be r 31 , 20 09 , to ex cl ud e lo w-sp eedve hi cl es , su ch as t ho se pr im ari ly for u se on go lf c ou rs es , as t he y wou ldno lo ng er co ns ti tu te qu al ifi ed
m ot orve hi cl es forpu rp os es of t he PEVC. Not ic e 2 00 9- 89 , 20 09 -4 8 I.R .B. 71 4 (No v. 3 0, 2 00 9)
. Afte r Decem

be r 31 , 20 09 , th e d efi ni ti onof qua li fie d m ot orve hi cl es wou ld effe ct iv el y

ex cl ud e lo w-sp eedve hi cl es fro m eli gi bi li ty for a PEVC. As a res ul t, a ta xp ay er wh o i nt en de d t o c la im a PEVC fo r a l ow- sp eedele ctric ve hi cl e m us t h av e be eninco m

pl ianc e wit h t he pro vi si on s o f se ct io n 3 0D o n o r be fo re Dece m be r 31 , 20 09
. Pet it io ne rs ti m el y

fil edth ei r 20 09 tax return, i n wh ic h t he y cla im eda PEVC of $6 ,49 7 o n t he ba si s o f th ei r pu rch as e o f a l ow- sp eedele ctric ve hi cl e. On Decem be r 29 , 20 09 , pet it io ne rs pa idDriv e Ele ctric in ful l fo r a l ow- sp eedele ctric
ve hi cl e. Driv e Ele ctric th enis su edth e certi fic at e o f or ig in an d t he ti tl e d oc um en t- 7 -

wit h aun ique VIN. Ulti m at el y , a ve hi cl e wit h t he m at ch in g VIN was de li ve redon Aug us t 2 6, 2 01 0. Th ere i s n o d is pu te th atDriv e Ele ctric ’s m od el Sp arkNEV-48 EX is a lo w-sp eedele ctric ve hi cl e an d, fo r pu rp os es of s ect io n 3 0D, wo ul d n ot qu al ify un de r th e m or e n arro w def in it io n t o b e ap pl ie d a fte r Decem be r 31 , 20 09
. Sect io n 3 0D( a)(1 ) as effe ct iv e o n the da te of p et it io ne rs ’ pu rch as es pro vi de s th atlo w-sp eedve hi cl es canqu al ify for the PEVC whe n t he ve hi cl e is : (1 ) pl aced in servi ce b y

th e ta xp ay er i n atax ab le y ear b eg in ni ng aft er Dece m be r 31 , 20 08 (th e en act m en t o f th e st atut e); (2) acqui redby the tax pa y er o n o r be fo re Dece m be r 31 , 20 09 (be fo re the am en dm en t o f th e st atut e to okeffe ct ); a nd(3) ge ne ral ly in
co m pl ianc e wit h t he requi rem en ts of s ect io n 3 0D. No ti ce 2 00 9- 89 , supr a. Res po nd en t ar gu es th atpe ti ti on ers are n oteli gi bl e fo r a PEVC fo r 20 09 be cau se th e qua li fie d v eh ic le was n otpl acedin servi ce o n o r be fo re Dece m be r 31 , 20 09 , or b efo re the cred itterm in at io n t oo k e ffec t. Res po nd en t as se rts th atth e ve hi cl e was pl acedin servi ce wh enitwas d el iv eredin 20 10 . Con se qu en tl y , res po nd en t ar gu es pe ti ti on ers are n oteli gi bl e fo r a PEVC fo r 20 09
. Pet it io ne rs arg ue th ey

rem it te d p aym en t an d a cqui redti tl e to a qu al ifi ed el ect ric ve hi cl e o n Dec em be r 29 , 20 09 . Peti ti on ers ass ertth atleg al ti tl e p as se d t o th em on th e d at e th ey

en te redin to th e p ur ch as e ag reem en t an d t he refo re the y are en ti tl edto a PEVC fo r 20 09 be cau se th e v eh ic le was a cqui redbe fo re Dece m be r- 8 -

31 , 20 09 . Howev er, the st atut e eff ect iv e o n t he da te of p ur ch as e al so requi reda qu al ifi edm ot orve hi cl e to be pl acedinservi ce o n o r be fo re Dece m be r 31 , 20 09
. Thu s, the st atut ory

requi rem en ts are t wof

ol d: (1) pe ti ti on ers ha d t o a cqui re t it le to th e v eh ic le aft er Dece m

be r 31 , 20 08 , and(2) pl ace i t i n s erv ic e o n o r be fo re Decem be r 31 , 20 09 . Peti ti on ers are en ti tl edto a PEVC fo r 20 09 if t he y m etth es e requi rem en ts . Sect io n 3 0D( 1) (a) a ll ows a cred itag ai ns t t ax forqu al ifi edpro pe rty for the ta xabl e y ear i n wh ic h s uc h p ro pe rty is p la cedin servi ce. “Neit he r th e [C]od e n or th e reg ul at io ns pro vi de a ge ne ral de fin it io n fo r a t erm th ateach us es m an y

ti m es reg ard in g p ro pe rty: ‘ pl acedin servi ce’”. Jas pe r L. Cum m in gs , “ Whe n Is Pro pe rty Pl acedin Serv ic e? ”, 14 9 Tax Not es 40 9 (2 01 5) . “ The de fact o g en eral de fin it io n is th e ear li er o f rea di ne ss forus e fo r it s i nt en de d p ur po se or a ctua l re gu la r us e fo r th atin te nd edpu rp os e. Bu t p ie ci ng to ge th er the de fact o d efi ni ti on is far h ard er th anitou gh t t o b e”. Id .; e.g ., Rev . Pro c. 20 07 -6 5, 2 00 7- 2 C .B. 96 7 (“ pl acedin
se rv ic e” n otde fin edforsec ti on45 , bu t t he de pr eci at io n a ndin ve st m en t cr ed it de fin it io n i s ad op te d wi th ou t que st io n) ; s ee IR S Publ ic at io n 9 46 , How to Dep reci at e Pro pe rty 7 (Feb . 27 , 20 15 ). Alt ho ug h “ pl acedin servi ce” i s n otex pl ic it ly defi ne d fo r pu rp os es of
se ct io n 3 0D, o th er s ect io ns of t he Co de pro vi de gu id an ce. Sec ti on38 (a) p ro vi de s- 9 -

a b us in es s cr ed itag ai ns t t ax with re sp ectto pro pe rty in t he fir sttax ab le y ear i n whi chqu al ifi edpro pe rty is p la cedin servi ce b y th e ta xp ay er. See als o s ec. 1 .46
- 3( d) (4 )(i ), In co m e Tax Reg s. Pro pe rty will be co ns id eredpl acedin servi ce wh en itis in a co nd it io n o r st at e o f rea di ne ss an d a va il ab il it y fora sp eci fic al ly ass ig ne d fu nc ti on . Id. s ub pa ra. (1 )(i i); see als o C on su m ers Po wer Co . v. Co m m is si on er, 8 9 T.C. 71 0 (1 98 7) (refe rri ng to in ve st m en t cr ed itforpu rp os es of s ect io n 3 8( a)). The re ar e o th er t es ts in th e reg ul at io ns whi ch ha ve be enus edto de te rm in e whe n ave hi cl e h as be enpl acedin servi ce. Sec ti on 1.1 50 -2 (c), In co m e Tax Reg s., fo r pu rp os es of t ax -ex em ptbo nd s d efi ne s p la cedin servi ce as “ th e d at e o n wh ic h, ba se d o n a ll th e fac ts an d c irc um st an ces --(1 ) The faci li ty has reac he d ade gr ee o f
co m pl et io n wh ic h wo ul d p erm itit s o pe rat io n a t s ub st an ti al ly its de si gn lev el ; an d (2 ) The faci li ty is, i n fa ct , inop erat io n a t s uc h l ev el .” Sect io n 1 .12 50 -4 (b )(2 ), In co m e Tax Reg s., p ro vi de s t ha t p ro pe rty is p la cedin servi ce o n t he da te of f irs t us e, reg ard le ss of wh ende pr eci at io n s ta rts . Fin al ly, se ct io n 1 45 .40 51 -1 (c)( 2) , Exc is e Tax Reg s., s ta te s t ha t the pl aced -in -s erv ic e d at e fo r th e ta x o n h eav y tru ck s an d t rai le rs is th e d at e whe n t he own er t ak es po ss es si on of t he ve hi cl e. The Co urt wi ll lo okat wh ethe r th e v eh ic le was “ in a co nd it io n o r st at e o f read in es s an d ava il ab il it y ” fo r th e “ sp eci fic al ly ass ig ne d fu nc ti on ” fo r whi ch- 10 -

pe ti ti on ers pu rch as editto de te rm in e whe n p et it io ne rs pl acedth e Sp arkNEV-48 EX inservi ce. See sec . 1.4 6- 3( d) (1 )(i i), In co m e Tax Reg s. Thi s C ou rt h as he ldth atth e as se t i s co ns id eredto be “pl acedinservi ce”
on ly whe n t he ass etis in a st at e o f rea di ne ss an d a va il ab le forful l s erv ic e. Noel l v. Co m m is si on er, 6 6 T.C. 7 18 , 72 8- 72 9 (1 97 6) . In No el l, the tax pa y er b ui ltan ai rp ort ru nwa y

whi ch was fu ll y

co m pl et edin lat e 1 96 8. Id . at 7 21 . Con st ru ct io n of th e ru nwa y

requi redth e ta xp ay er t o g rad e th e la nd , supp ly a rockba se , lay do wn as ph al t p aym en t, an d p la ntso d. Id . Befo re the surfac e was co m pl et ed , pi lo ts oc cas io na ll y

us edth e ru nwa y

to lan d a ndtak e o ff in 19 67 de sp it e th e ri sk of da m ag e to th e p la ne fro m us in g a n u np av edrun way . Id. The in co m pl et e an d
ro ug h s ur face m ad e th e ru nwa y un sa ti sf act ory forpe rm an en t u se an d ava il ab le
on ly in g oo d wea th er. Id . The t ax pa y er co nt en de d t ha t the run way co ns tru ct io n was no t co m

pl et e u nt il 19 68 , andso th e in ve st m en t cr ed itforth e ru nwa y sh ou ld be tak enfor

hi s 1 96 8 t ax ab le y ear. Id . at 7 28 -7 29 . The Co m m is si on er o bjec te d o n th e g ro un ds th atbe cau se pi lo ts be gan t o u se th e ru nwa y in 19 67 , th e ru nwa y

was pl acedin servi ce tha t year. Id. Des pi te ev enoc cas io na l u se , th e Co urt co nc lu de d th atth e runwa y

was n otpl acedin servi ce u nt il itwas i n ast at e o f rea di ne ss forful l
se rv ic e o f it s s pe ci fic al ly ass ig ne d fu nc ti on in 19 68 . Id. at72 9.- 11 -

Cas el aw requi res th atth e Co urt d et erm in e m or e sp eci fic al ly whe th er the
as se t i n que st io n was ready an d a va il ab le forful l o pe rat io n o n areg ul ar b as is for it s s pe ci fic al ly ass ig ne d fu nc ti on . See Co ns um ers Po wer Co . v. Co m m is si on er, 8 9 T.C. 71 0; Bro wn v . Comm is si on er, T.C. Mem o. 2 01 3- 27 5. Th e Co urt d et erm in ed th e p la ced -in -s erv ic e d at e fo r a h y dr oe le ctric ut il it y pl an t was de ferr edun ti l t he pl an t was av ai labl e fo r fu ll op erat io n o n areg ul ar b as is . Con su m ers Po wer Co . v. Co m m is si on er, 8 9 T.C. 7 10 . The Co urt d et erm in eda de pr eci at io n d educ ti on for th e h y dr oe le ctric pl an t was no t al lo wedforth e y ear i t fi rs t g en erat edele ctric po wer dur in g p reo pe rat io na l t es ti ng be cau se th e p la ntwas n otav ai labl e fo r fu ll op erat io n o n areg ul ar b as is un ti l t he fol lo win g year. Id. at72 4. Th e Co urt n ot ed th atres po ns ib il it y

an d c on tro l o f th e p la ntrem ai ne d wi th th e co nt ract ordu rin g t he pr eo pe rat io na l t es ti ng an d t he tax pa y er d idno t fo rm al ly accep t t he pl an t u nt il th e fo ll owi ng y ear. Id . Ulti m at el y , th e p la ced -in -s erv ic e d at e o f pr op erty is when itis in a st at e o f rea di ne ss an d a va il ab il it y forful l s erv ic e o f it s s pe ci fic al ly ass ig ne d fu nc ti on . Id. As p rev io us ly dis cu ss ed , th e te rm s an d c on di ti on s ex pr es sl y st at edth atth e ve hi cl e o rd er wo ul d b e subm it te d t o t he m anuf actur er af te r pa y m en t was rece iv ed by Drive Elec tri c. Altho ug h t he actua l d at e o f pr oduc ti on is un kn own , pet it io ne rs rece iv edth e fi ni sh edve hi cl e o n Au gu st26 , 20 10 . Con se qu en tl y , th e Co urt m us t- 12 -

fin d t ha t t he ve hi cl e was no t re ady an d a va il ab le forful l s erv ic e to pe ti ti on ers un ti l Aug us t 2 6, 2 01 0. Be cau se th e v eh ic le was n otpl acedinservi ce i n 2 00 9, pe ti ti on ers are n oteli gi bl e fo r a PEVC fo r th aty ear. 2 The Co urt h as co ns id eredall of t he arg um en ts m ad e b y th e p art ie s an d t o th e ex te ntth ey

are n otad dr es se d h erei n, t he y are co ns id eredun ne ces sa ry , m oo t, irr el ev an t, o r wit ho utm eri t. To re fle ctth e fo reg oi ng , Deci si on wil l b e en te red fo r res po nd en t.

The Am eri can Reco ve ry

an d R ei nv es tm en t Tax Act o f 20 09 , Pub . L. No. 2 11 1- 5, s ec. 1 14 1( a), 1 23 Sta t. at32 6, am en di ng sec . 30 D m od ifi edth e p lu g- in el ect ric dri ve m ot orve hi cl e cre di t. The m od ifi cat io n c reat eda ne w cred itag ai ns t ta x fo r qu al ifi edm ot orve hi cl es “ acqui redaft er the da te of t he en act m en t o f th is Act” . Id. s ec. 1 14 2( a)-( c), 1 23 Sta t. at32 8- 33 1. Th e en act m en t t oo k p la ce o n Feb ru ary 17 , 20 09 . Id. Thu s, the ne w cred itag ai ns t t ax ap pl ie s t o qua li fie d m ot or ve hi cl es pl acedin servi ce af te r Feb ru ary 17 , 20 09 , andbe fo re J anua ry 1, 2 01 2. Id
. The am ou ntof t he cred itis 10 % of the co stof the ve hi cl e, up to a m ax im um cred it of $2 ,50 0. Id . To qu al ify, a veh ic le m us t ei th er b e a l ow- sp eedve hi cl e p ro pe ll ed to a si gn ifi can t ex te ntby a rech arg eab le ba tt ery with acap aci ty of atlea stfou r ki lo wattho ur s o r be a two - orth ree- whe el edve hi cl e p ro pe ll edto a si gn ifi can t ex te ntby a rech arg eab le ba tt ery wit h acap aci ty of atlea st2.5 ki lo wattho ur s. Id
. 12 3 S ta t. at32 9. Th is cred itwas a va il ab le to pe ti ti on ers forth e ta x year in whi ch th e qua li fie d m ot or

ve hi cl e was pl acedinservi ce, wh ic h was tax y ear 2 01 0. Th e Co urt d oe s n otha ve juri sd ic ti on of p et it io ne rs ’ ta x year 20 10
.