not provide such assistance if the bicycle or tricycle is moving in excess of 28 miles per hour, (H) which is not equipped with any motor other than the motor described in subparagraph (G)(iii), (I) which is not capable of exceeding the speed limitation in paragraph (2) by means of any electronic switch, setting or software modification provided or made available by the manufacturer, and (J) which has a drive system that has been certified by an accredited laboratory to Underwriters Laboratory (UL) standard UL 2849, or a battery that has been certified to any of the battery safety standards listed in such standard UL 2849 or such other drive system or battery safety standard as may be recognized by the United States Consumer Product Safety Commission. (2) Class 1 electric bicycle or tricycle The term class 1 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour, and that is not a class 3 electric bicycle or tricycle. (3) Class 2 electric bicycle or tricycle The term class 2 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that may be used to propel the vehicle without the need of any additional assistance, and that is not capable of providing assistance when the speed of the vehicle exceeds 20 miles per hour. (4) Class 3 electric bicycle or tricycle The term class 3 electric bicycle or tricycle means a two- or three-wheeled vehicle equipped with an electric motor that provides assistance only when the rider is pedaling, and that is not capable of providing assistance when the speed of the vehicle exceeds 28 miles per hour. (d) Special rule for bicycles used by an individual in a trade or business In the case of any bicycle or tricycle with respect to which the taxpayer elects (at such time and in such manner as the Secretary may provide) the application of this