There is a credit for plug-in highway-ready electric vehicles purchased and placed in service after February 17, 2009 and before 2015. ... The full $7, 500 credit for such vehicles as the Chevy Volt, Ford Focus Electric, Tesla Model S, and Nissan Leaf applies only to 200, 000 cars per manufacturer; there is a ... If the vehicle is purchased for business, it is part of the general business credit (see Chapter 23).
|Title||:||J.K. Lasser's Small Business Taxes 2015|
|Publisher||:||John Wiley & Sons - 2014-10-02|