H.R. 5656 — Michael F. Donoughe Tax Credit for Off Road Electric Vehicles Act

This bill expands the clean vehicle tax credit to include new qualified off-road plug-in electric vehicles. The amount of the tax credit allowed for a new qualified off-road plug-in electric vehicle is 10% of the cost of the vehicle or $2,500, whichever is lower. The bill defines a new qualified off-road plug-in electric vehicle as any vehicle that is acquired new and for use by the taxpayer;is made by a qualified manufacturer;is powered by an electric motor that draws electricity from a battery with a capacity of at least six  kilowatt hours;has final assembly occurring in North America;has a dry weight of less than 3,500 pounds;has three or more wheels;has one or more seats;is manufactur...