Plug-in Electric Drive Vehicle Credit (Section 1141): ARRA modifies the credit for qualified plug-in electric drive vehicles purchased after Dec. 31, 2009. To qualify, vehicles must be newly purchased, have four or more wheels, have a gross vehicle weight rating of less than 14,000 pounds, and draw propulsion using a battery with at least four kilowatt hours that can be recharged from an external source of electricity. The minimum amount of the credit for qualified plug-in electric drive vehicles is $2,500 and the credit tops out at $7,500, depending on the battery capacity. The full amount of the credit available for a specific manufacturer’s vehicles will be reduced after that manufacturer has sold at least 200,000 vehicles. For more information, see: Questions and Answers, Notice 2009-54 and Notice 2009-89.