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26 U.S. Code § 30D

IRA Statuatory Location:

13401

Tax Code Location:

26 U.S. Code § 30D

New or Modified Provision:

Modified and extended. Credit extended with new rules pertaining to final assembly in the United States, critical minerals/battery components, and foreign entities of concern. Per manufacturer limit is lifted.

Eligible Recipients:

The tax credit is not available for consumers who have adjusted gross incomes for the current or preceding year above $300,000 (couples), $225,000 (heads of household), $150,000 (singles). Not inflation adjusted.

Tribal Eligibility:

Yes, point of sale transfer to registered dealers (definition of “dealer” includes persons licensed by Indian Tribal governments to engage in the sale of vehicles)

Funded by:

U.S. Department of Treasury

Description

Provides a tax credit for purchasers of clean vehicles.
Direct Pay Eligibility:
;
Transferability:
Yes. Starting in 2024, transferable only to the dealer at point of sale under section 30D(g) but not under section 6418.
Stackability:
Cannot claim both 30D credit and 45W credit.
Energy Community Bonus:
No

Relevant Announcements

Related Resources

Additional information is available on the Resources page.

Key Details

Period of Availability
Generally, vehicles placed in service in 2023-2032. Some of the 30D rules have differing timeframes.
Tax Mechanism:
Tax credit for consumers
Base Credit Amount:
0
Bonus Credit Amount:
;
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