S. 1779 — Electric Motorcycle Parity Act of 2023

This bill expands the new clean vehicle tax credit established by the Inflation Reduction Act to include clean vehicles with fewer than four wheels (e.g., motorcycles). To qualify for the credit, such vehicles must meet certain existing requirements for clean vehicles, such as those relating to manufacturing specifications. Additionally, the vehicles must meet battery capacity requirements; be manufactured primarily for use on public streets, roads, and highways; and be capable of achieving a speed of 45 miles per hour or greater.