 As defined by the 2009 ACES Act, a PEV is a vehicle which draws propulsion energy from a traction battery with at least 5 kwh of capacity and uses an offboard source of energy to recharge such battery.The tax credit for new plug-in electric vehicles is worth plus for each kilowatt-hour of battery capacity over 5 kwh, and the portion of the credit determined by battery capacity cannot exceed .Therefore, the total amount of the credit, between and , will vary depending on the capacity of the battery (4 to 16 kWh) used to power the vehicles.