The E-motorcycle Federal Tax Credit, also known as the 2-wheeled plug-in tax credit, was included in the tax extenders bill approved by Congress and signed into law by President Trump on Friday December 20, 2019. It covers 10% of the purchase price on a new Zero motorcycle up to a maximum of $2,500. The federal tax credit is available in all 50 US states and applies to new e-motorcycles purchased in 2018, 2019, 2020 (retroactive) as well as all of 2021.