1. Short title This Act may be cited as the Michael F. Donoughe Tax Credit for Off Road Electric Vehicles Act . 2. Credit for new off-road plug-in electric vehicles (a) In general Section 30D of the Internal Revenue Code of 1986 is amended by redesignating subsection (h) as subsection (i), and by inserting after subsection (g) the following new subsection: (h) Credit allowed for new off-Road plug-In electric vehicles (1) In general In the case of any new qualified off-road plug-in electric vehicle— (A) there shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the applicable amount with respect to each such new qualified off-road plug-in electric vehicle placed in service by the taxpayer during the taxable year, and (B) the amount of the credit allowed under subparagraph (A) shall be treated as a credit allowed under subsection (a). (2) Applicable amount For purposes of paragraph (1), the applicable amount is an amount equal to the lesser of— (A) 10 percent of the cost of the new qualified off-road plug-in electric vehicle, or (B) $2,500. (3) New qualified off-road plug-in electric vehicle For purposes of this subsection, the term new qualified off-road plug-in electric vehicle means any vehicle which— (A) meets the requirements of subparagraphs (A), (B), (C), (F), (G), and (H) of subsection (d)(1) (determined by substituting 6 kilowatt hours for 7 kilowatt hours in subparagraph (F)(i)), (B) has a dry weight of less than 3,500 pounds, (C) has 3 or more wheels and 1 or more seats, (D) is manufactured primarily for use on other than public streets, roads, and highways, (E) is designed to be used primarily on rough terrain, (F) is capable of achieving a speed of 40 miles per hour, and (G) except in the case of a vehicle designed to operate on land and water, is not designed to operate on rails, in the air, or in or on the water. . (b) One credit per vehicle Section 30D(f)(8) of such Code is amended by striking described in subsection (a) and