all-terrain vehicle en · NOUN
Meanings
-
Any of a class of motorized vehicles, smaller than cars and trucks but large enough for one or several passengers and some light cargo, that is designed to operate on rough ground, and is not necessarily street-legal; either an astride-seated quad or tri-wheeled off-road recreational vehicle.
the final assembly of which occurs in the U.S. For the purposes of the deduction, an applicable passenger vehicle also includes all-terrain vehicles and recreational vehicles which the final assembly of which occurs in the U.S. The deduction is allowed from tax years 2025 through 2028.
2025 May 14, “The One, Big, Beautiful Bill”, in United States House Committee on Ways & Means, page 13:
Forms
| Spelling | Features | Labels | Source |
|---|---|---|---|
| all-terrain vehicles | Number=Plur | lexicographic |
Coordinates
UTV · side-by-side · SxS
Hypernyms
Synonyms
Translations (9)
ru мотовездехо́д (class of off-road vehicle) · fr VTT (class of off-road vehicle) · pl wszędołaz (class of off-road vehicle) · pl czterokołowiec (class of off-road vehicle) · fr quad (class of off-road vehicle) · fr quadricycle (class of off-road vehicle) · fr véhicule tout-terrain (class of off-road vehicle) · is fjórhjól (class of off-road vehicle) · pl quad (class of off-road vehicle)