Special Rules on Vehicle Deductions and Credits

Date
2005-03-11
Authors
Harl, Neil
Journal Title
Journal ISSN
Volume Title
Publisher
Source URI
Altmetrics
Authors
Research Projects
Organizational Units
Journal Issue
Series
Abstract

In an effort to provide economic incentives for individuals to shift to electrically-powered vehicles1 and vehicles using “clean fuels,”2 Congress has provided preferential income tax treatment for such vehicles.3 In general, the special tax provisions are available for both business vehicles and those used for personal driving.

Description
Keywords
Citation
Collections