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The federal tax credit for new plug-in electric vehicles is worth $2,500 plus $417 for each kilowatt-hour of battery capacity over 5 kWh, and the portion of the credit determined by battery capacity cannot exceed $5,000. Therefore, the total amount of the credit allowed for a new PEV is $7,500.
While an electric car's power source is not explicitly an on-board battery, electric cars with motors powered by other energy sources are generally referred to by a different name. An electric car carrying solar panels to power it is a solar car, and an electric car powered by a gasoline generator is a form of hybrid car. Thus, an electric car that derives its power from an on-board battery pack is a form of battery electric vehicle (BEV).