The Innovative Motor Vehicle Credit is offered through the
state of Colorado and there are specific criteria for a vehicle to qualify.
To
qualify, the motor vehicle must be a self-propelled vehicle with four
wheels that is titled, registered, and licensed in Colorado. The qualifying
vehicle must also be an electric (EV) or plug-in hybrid electric vehicle (PHEV)
and meet certain criteria.
For
instructions and specific vehicle criteria please see the Colorado Department
of Revenue:
FYI
Publications - Income Tax (choose
Income 67)