all-terrain vehicle
English
Noun
all-terrain vehicle (plural all-terrain vehicles)
- A motor car or motorcycle that is designed to operate on rough ground, and is not necessarily street-legal.
- Synonym: ATV (initialism)
- 2025 May, “The One, Big, Beautiful Bill”, in United States House Committee on Ways & Means[1], page 13:
- 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.