4 of 6
BACKNEXT
Zap Xebra
Zap Xebra
Cost: $11,700
Tax credit: About $1,200*
The Xebra looks like a tiny car, but it has only three wheels. That matters because under the law, a car isn't a car unless it has four wheels.

The lack of a fourth wheel makes the Xebra technically more like a motorcycle, which means it doesn't need airbags or crash-safety gear, and they can ride on any highway with no maximum speed limit.

But buyers need to be aware that, despite its appearance, the Xebra doesn't offer the crash protection of even a small car.

Under the new rules, buyers of two-wheeled or three-wheeled electric vehicles like the Xebra can get a tax credit for up to 10% of the vehicles' cost or $2,500, whichever is less. Tax credits for two- and three-wheeled vehicles don't take effect until next year, but a Zap spokesman said, those who buy this year will be able to apply for the credit in 2010.

NEXT: EV Innovations Flash

Last updated February 23 2009: 1:53 PM ET
*Based on reading of legislation. IRS rules not yet finalized.
Find Your Next Car
More Galleries
10 of the most luxurious airline amenity kits When it comes to in-flight pampering, the amenity kits offered by these 10 airlines are the ultimate in luxury More
7 startups that want to improve your mental health From a text therapy platform to apps that push you reminders to breathe, these self-care startups offer help on a daily basis or in times of need. More
5 radical technologies that will change how you get to work From Uber's flying cars to the Hyperloop, these are some of the neatest transportation concepts in the works today. More

Special Offer

Most stock quote data provided by BATS. Market indices are shown in real time, except for the DJIA, which is delayed by two minutes. All times are ET. Disclaimer. Morningstar: © 2018 Morningstar, Inc. All Rights Reserved. Factset: FactSet Research Systems Inc. 2018. All rights reserved. Chicago Mercantile Association: Certain market data is the property of Chicago Mercantile Exchange Inc. and its licensors. All rights reserved. Dow Jones: The Dow Jones branded indices are proprietary to and are calculated, distributed and marketed by DJI Opco, a subsidiary of S&P Dow Jones Indices LLC and have been licensed for use to S&P Opco, LLC and CNN. Standard & Poor's and S&P are registered trademarks of Standard & Poor's Financial Services LLC and Dow Jones is a registered trademark of Dow Jones Trademark Holdings LLC. All content of the Dow Jones branded indices © S&P Dow Jones Indices LLC 2018 and/or its affiliates.