The Maryland Department of Transportation Motor Vehicle Administration (MVA) will accept excise tax credit applications for plug-in electric drive or fuel cell electric vehicles.

The vehicle must meet all the qualifications listed below to be eligible for a tax credit rebate:

• A "plug-in electric drive vehicle" means a motor vehicle that:
  • The vehicle must be made by a manufacturer primarily for use on public streets, roads, and highways
  • The vehicle cannot be modified from the manufacturer's specifications
  • The vehicle must be a new vehicle and purchased/leased and titled for the first time on or after July 1, 2023, but before July 1, 2027
  • The vehicle must be acquired for use or lease by the taxpayer, and not for resale
  • The vehicle has a battery capacity of at least 5 kilowatt-hours, or if a motorcycle or auto cycle, has a battery capacity of at least 4.0 kilowatt-hours (applies only to plugin electric)
  • The vehicle has a base purchase price not exceeding $50,000*