Taxes and Energy Efficient Vehicles

You may be eligible for a tax credit if you bought a:

1. Plug-In Electric Drive Motor Vehicle (Four-Wheeled Electric, Plug-in Hybrid Electric Vehicle or Certain Two- or Three-Wheeled Vehicles) For example: Chevy Volt, Nissan Leaf, Toyota Prius Plug-in.

2. Plug-In Electric Vehicle (Four-Wheeled Low Speed Vehicles, Two- or Three-Wheeled Vehicles)

3. Alternative Motor Vehicle (Fuel Cell) purchased in 2012

You are not eligible for a tax credit if you bought a:

1. Human powered vehicle such as a bicycle that does not require plugging into anything except your muscles.

Maybe I'm confused on what the IRS defines energy efficiency as, but one would think buying a bicycle for your commuting needs is more energy efficient than buying an electric drive motor vehicle. So where's my bicycle tax credit???

Source: http://bikearlingtonforum.com/showthread.php?4622-Taxes-and-Energy-Efficient-Vehicles&goto=newpost

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