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Which vehicle types qualify
The deduction covers most everyday passenger vehicles, with a weight limit and a few exclusions.
Qualifying types (manufactured primarily for public roads, under 14,000 lbs GVWR): IRSThomson Reuters
CarMinivanVanSUV Pickup truckMotorcycle
Generally do NOT qualify: RVs / campersRail vehicles Over 14,000 lbs
Do EVs qualify?
Yes — if U.S.-assembled. The deduction is fuel-type-neutral: it neither includes nor excludes by powertrain, so a new, U.S.-assembled electric vehicle under 14,000 lbs qualifies on the general definition like any other car. IRS
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ATVs are uncertain — one tax-software write-up lists them, but they aren’t in the statutory vehicle list. Treat ATV eligibility as unconfirmed until final guidance.