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You can claim a credit on Form 8936 if the 2-wheeled vehicle:
If your bicycle qualifies, search for electric vehicle credit and use the Jump to electric vehicle credit link in the search results.
The electric bicycle credit was not extended beyond 12/31/2021.
There had been a proposal to include an electric bicycle credit in the Inflation Reduction Act, but it did not make it to the final version of the Act.
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