Maryland Code, Transportation § 13-815

(i) Is made by a manufacturer;

(ii) Has a maximum speed capability of at least 55 miles per hour; and

(iii) Is propelled by an electric motor that draws electricity from a battery that:

(i) Has not been modified from original manufacturer specifications;

(ii) Is acquired for use or lease by the taxpayer and not for resale;

(iii) Has a base purchase price not exceeding $50,000;

(iv) Has a battery capacity of at least 5.0 kilowatt-hours; and

(v) Is purchased new and titled for the first time on or after July 1, 2023, but before July 1, 2027; and

(i) Has not been modified from original manufacturer specifications;

(ii) Is acquired for use or lease by the taxpayer and not for resale;

(iii) Has a base purchase price not exceeding $50,000; and

(iv) Is purchased new and titled for the first time on or after July 1, 2023, but before July 1, 2027.

(2)(i) $1,000 for each two-wheeled zero-emission electric motorcycle purchased; or

(ii) $2,000 for each three-wheeled zero-emission electric motorcycle or autocycle purchased.