WINGS EV Act of 2002

Wider Incentives for Non-Gasoline Small Electric Vehicles Act of 2002 or the WINGS EV Act of 2002 - Amends the Internal Revenue Code, concerning the electric motor vehicle credit, to: (1) redefine the term "qualified electric vehicle"; (2) increase the credit according to vehicle type; (3) make the credit available for leased vehicles and three wheeled vehicles; and (4) extend the credit three additional years.