SECTION 1. Section 6 of chapter 64H of the General Laws is hereby amended by adding the following subsection:-

(yy) (1) sales of new plug-in hybrid electric vehicles up to two thousand five hundred dollars.

(2) As used in this section, the following words shall, unless the context clearly requires otherwise, have the following meaning:-

“Plug-in hybrid electric vehicle”, a motor vehicle, as defined in section 1 of chapter 90 of the General Laws, which (i) is an Enhanced Advanced Technology Partial Zero Emission Vehicle (EATPZEV) or the equivalent; (ii) uses an external source of energy to recharge such battery, or is a dedicated natural gas or fuel cell electric vehicle; (iii) the original use of which commences with the taxpayer; (iv) which is acquired for use or lease by the taxpayer and not for resale; and (v) which is made by a manufacturer.

(3) The department of energy resources shall be responsible for administering a website that shall provide taxpayers with information on, at minimum, the benefits of hybrid electric vehicles, which vehicles qualify for this exemption, any required documents, and the estimated remaining annual funding.

(4) There shall be an annual cap of five million dollars for this exemption.

(5) This exemption shall expire on June 30, 2015.