tHE FOLLOWING IS TAKEN FROM THIS DOCUMENT
Qualified plug-in electric drive motor vehicle. This is a
vehicle converted (and then placed in service after February 17,2009)
to be propelled to a significant extent by an
electric motor that draws electricity from certain batteries
capable of being recharged from an external source of
electricity, and that meets certain additional requirements.
In addition to certification, the following requirements
must be met to qualify for the credit:
You are the owner of the vehicle. The original use of the vehicle began with you,
You aquired the vehicle for your use and not for resale; and
You use the vehicle primarily in the United States.