The American Recovery and Reinvestment Act of 2009 provides tax credits for plug-in electric scooters, three-wheelers and low speed vehicles. The tax credit is 10% of the purchase price up to $2,500 for new vehicles purchased. According to the bill, the tax credit is limited to the first 200,000 vehicles that are eligible for the tax credit and is for vehicles purchased in 2010 and 2011.  Sources have told us that manufacturers have lobbied to make the tax credit effective immediately.  The tax credit is set to expire at the end of 2011 or before, if the vehicle limit is reached.