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          Electric Vehicle definition specifies vehicles powered exclusively by an electric motor and traction battery with regenerative braking. Definition of Electric Vehicle for income tax purposes specifies a vehicle propelled exclusively by an electric motor whose traction energy is supplied solely by a traction battery installed in the vehicle and that includes an electric regenerative braking system converting kinetic energy into electrical energy during braking.
                            Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
                              Provisions expressly mentioned in the judgment/order text.

                                  Electric Vehicle definition specifies vehicles powered exclusively by an electric motor and traction battery with regenerative braking.

                                  Definition of Electric Vehicle for income tax purposes specifies a vehicle propelled exclusively by an electric motor whose traction energy is supplied solely by a traction battery installed in the vehicle and that includes an electric regenerative braking system converting kinetic energy into electrical energy during braking.


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