Tax Optimizer

2025

Clean Vehicle Credit §30D (New Vehicles)

Category: Vehicles b7 Status: active

Eligibility

  • Individuals
  • Businesses (via §45W for commercial)
  • Income limits: AGI limits apply; see IRS Topic B FAQ
  • Phaseouts: MSRP caps by vehicle type
  • Final assembly in North America; FEOC rules; dealer reporting required.

Computation

Up to $7,500 comprised of two $3,750 components (critical minerals and battery components).

  • Subject to AGI and MSRP limits; transfer to dealer permitted at point of sale.

Documentation & Audit-Readiness

  • Seller report
  • VIN
  • Purchase agreement
  • IRS Form 8936
  • AGI substantiation
  • Vehicle qualification confirmation from IRS list
  • Dealer energy portal confirmation
  • Retain seller report and Form 8936; keep VIN and purchase docs.

Interactions & Ordering

  • Dealer transfer does not change AGI/MSRP eligibility rules.
  • Stackable with: State EV rebates (nonrefundable credit interaction may vary)
  • Cannot combine with: §45W for the same vehicle
  • Basis: Basis not reduced by §30D credit for individuals (personal use)

References