I think if I read it correctly the vehicle needs to have at least 4 wheels .... no?
From:
https://www.irs.gov/pub/taxpros/fs-2023-08.pdf Q1. What is a new clean vehicle for purposes of the new clean vehicle credit? (updated February 3, 2023)
A1. For purposes of the new clean vehicle credit, a new clean vehicle is a clean vehicle placed in service on or after January 1, 2023,
that is acquired by a taxpayer for original use. In addition, to qualify for the credit, the vehicle:
• Cannot be acquired for resale;
• Must be manufactured by a qualified manufacturer;
• Must meet the definition of a motor vehicle under Title II of the Clean Air Act (that is, any vehicle manufactured primarily
for use on public streets, roads, and highways.
It must also have at least four wheels);
• Must have a gross vehicle weight rating of less than 14,000 pounds;
• Must be powered to a significant extent by an electric motor with a battery capacity of 7 kilowatt hours or more and must
be capable of being recharged from an external source of electricity; and
• Must have final assembly in North America.
Moreover, for a taxpayer to claim the credit, the seller of a new clean vehicle must provide a report containing taxpayer and vehicle
information to the taxpayer and to the IRS. See Topic B FAQs 7-9 for additional detail.
Fuel cell vehicles are also new clean vehicles if (1) the original use begins with the taxpayer, (2) the final assembly is in North America,
and (3) the seller of the vehicle provides a report to the taxpayer and the IRS.
