Hello,
I am a new member of the forum. I have been searching for the answer as well and e-bike may be part of the tax credit deal regarding to power capacity or power drawing. I hope someone with more experience can help answer.
http://www.energy.gov/taxbreaks.htm
Low Speed & 2/3 Wheeled Vehicles
The Recovery Act law also creates a special tax credit for two types of plug-in vehicles - certain low-speed electric vehicles and 2- or 3-wheeled vehicles. The amount of the credit is 10% of the cost of the vehicle, up to a maximum credit of $2,500 for purchases made after Feb. 17, 2009, and before Jan. 1, 2012.
To qualify, a vehicle must be either a low speed vehicle propelled by an electric motor that draws electricity from a battery with a capacity of 4 kilowatt hours or more or be a 2- or 3-wheeled vehicle propelled by an electric motor that draws electricity from a battery with the capacity of 2.5 kilowatt hours. A taxpayer may not claim this credit if the plug-in electric drive vehicle credit is allowable. Please see IRS Notice 2009-58: Qualified Plug-In Electric Vehicle Credit Under Section 30 http://www.irs.gov/pub/irs-drop/n-09-58.pdf
