IRC 30D New Qualified Plug-In Electric Drive Motor Vehicle Credit

Qualified Plug-In Electric Drive Motor Vehicles (IRC 30D)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks. For vehicles acquired after 12/31/2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500.

The credit begins to phase out for a manufacturer’s vehicles when at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). For additional information see Notice 2009-89.

Manufacturers of the vehicles listed below have provided appropriate information and have received from the Service acknowledgement of the vehicles eligibility for the credit and the amount of the qualifying credit. The list of qualified vehicles provided below applies only to vehicles acquired after December 31, 2009.

Index to Manufacturers

Model Year Vehicle Description Credit Amount
2014 Accord Plug-In Hybrid $3,626
2018, 2019 Clarity Plug-In Hybrid $7,500
Model Year Vehicle Description Credit Amount
2012 AMP GCE Electric Vehicle $7,500
2012 AMP MLE Electric Vehicle $7,500
Model Year Vehicle Description Credit Amount
2019 Audi  e-tron SUV $7,500
2016, 2017, 2018 Audi A3 e-tron $4,502
2016 Audi A3 e-tron ultra $4,502
Model Year Vehicle Description Credit Amount
2011, 2012 Azure Dynamics Transit Connect Electric Vehicle $7,500
Model Year Vehicle Description Credit Amount
2014, 2015, 2016, 2017, 2018, 2019 BMW i3 Sedan $7,500
2017 BMW i3 (60Ah) Sedan $7,500
2014, 2015, 2016, 2017, 2018, 2019 BMW i3 Sedan with Range Extender $7,500
2018, 2019 BMW i3s Sedan $7,500
2018, 2019 BMW i3s Sedan with Range Extender $7,500
2014, 2015, 2016, 2017 BMW i8 $3,793
2019 BMW i8 Coupe $5,669
2019 BMW i8 Roadster $5,669
2016, 2017, 2018 BMW X5 xDrive40e $4,668
2016, 2017, 2018 BMW 330e $4,001
2018, 2019 BMW 530e $4,668
2020 BMW 530e $5,836
2018, 2019 BMW 530e xDrive $4,668
2020 BMW 530e xDrive $5,836
2017 BMW 740e $4,668
2018, 2019 BMW 740e xDrive $4,668
2020 BMW 745e xDrive $5,836
2018, 2019 MINI Cooper S E Countryman ALL4 $4,001
Model Year Vehicle Description Credit Amount
2013 Boulder Electric Delivery Van DV-500 $7,500
2013 Boulder Electric Shuttle DV500 $7,500
2013 Boulder Electric Flat Bed DV-500 $7,500
2013 Boulder Electric Service Body DV-500 $7,500
Model Year Vehicle Description Credit Amount
2012, 2013, 2014, 2015, 2016, 2017 BYD e6 Electric Vehicle $7,500
Model Year Vehicle Description Credit Amount
2010, 2012 CODA Sedan (Electric Vehicle Manufactured by CODA Automotive Inc.) $7500
Model Year Vehicle Description Credit Amount
2011, 2012 Electric Vehicles International (EVI) EVI-MD (Medium Duty) Electric truck $7,500
2011, 2012 Electric Vehicles International (EVI) EVI-WI (Walk-In) Electric truck $7,500
Model Year Vehicle Description Credit Amount
2010 EMC Model E36 7 Passenger Wagon  (Electric Vehicle Manufactured by Electric Mobile Cars) $7,500
2010 EMC Model E36t Pick-up Truck (Electric Vehicle Manufactured by Electric Mobile Cars) $7,500
2010 EMC Model E36v Utility Van (Electric Vehicle Manufactured by Electric Mobile Cars) $7,500
Model Year Vehicle Description Credit Amount
2013, 2014, 2015, 2016, 2017, 2018, 2019 Fiat 500e $7,500
2017, 2018, 2019 Chrysler Pacifica PHEV $7,500
Model Year Vehicle Description Credit Amount
2012 Fisker Karma Sedan $7,500
Model Year Vehicle Description Credit Amount
2012, 2013, 2014, 2015, 2016, 2017, 2018 Focus Electric $7,500
2013, 2014, 2015, 2016, 2017 C-MAX Energi $4,007
2013, 2014, 2015, 2016, 2017, 2018 Fusion Energi $4,007
2019, 2020 Fusion Energi $4,609

Taxpayers may claim the full amount of the credit up the end of the first quarter after the quarter in which the manufacturer records its sale of the 200,000th qualified vehicle. For the second and third calendar quarters, taxpayers may claim 50% of the credit. For the fourth and fifth calendar quarters, taxpayers may claim 25% of the credit. No credit is allowed after the fifth quarter. Section 4.07 of Notice 2009-89 provides that a vehicle is not “acquired” before the date on which title passes under state law.
 

Qualifying Vehicle Acquired through 3/31/2019 Acquired 4/1/2019 through 9/30/2019 Acquired 10/1/2019 through 3/31/2020 Credit Amount
Chevrolet Bolt 2017-2019 $7,500 $3,750 $1,875 $0
Chevrolet Volt  2011-2019 $7,500 $3,750 $1,875 $0
Cadillac CT6 Plug-In 2017-2018 $7,500 $3,750 $1,875 $0
Cadillac ELR       2014, 2016 $7,500 $3,750 $1,875 $0

Chevrolet Spark EV                          2014-2016

$7,500 $3,750 $1,875 $0
Model Year Vehicle Description Credit Amount
2016, 2017, 2018, 2019 Sonata Plug-in Hybrid Electric Vehicle $4,919
2017, 2018, 2019 Ioniq Electric Battery Vehicle $7,500
2018, 2019 Ioniq Plug-In Hybrid Electric Vehicle $4,543
2019 Kona Electric Vehicle $7,500
Model Year Vehicle Description Credit Amount
2019 Jaguar IPace (First Edition, HSE, SE, S models) $7,500
2020 Jaguar IPace (HSE, SE, S models) $7,500
2019 Land Rover Range Rover PHEV (HSE) $7,087
2020 Range Rover PHEV $6,295
2019 Land Rover Range Rover Sport PHEV (HSE) $7,087
2020 Range Rover Sport PHEV $6,295
Model Year Vehicle Description Credit Amount
2019, 2020 Kandi EX3 $7,500
2019, 2020 Kandi K22 $7,500
2020 Kandi K23 $7,500
Model Year Vehicle Description Credit Amount
2018 Revero $7,500
Model Year Vehicle Description Credit Amount
2015, 2016, 2017, 2018, 2019 Soul Electric $7,500
2017, 2018, 2019 Optima Plug-In Hybrid $4,919
2018, 2019 Niro Plug-In Hybrid $4,543
2019 NIRO EV $7,500
Model Year Vehicle Description Credit Amount
2014, 2015, 2016, 2017 B-Class EV (B250e) $7,500
2015, 2016, 2017 S550e PHEV $4,460 (revised 1/24/2018)
2016, 2017, 2018 GLE550e 4m PHEV $4,460 (revised 1/24/2018)
2018, 2019 GLC350e 4M PHEV $4,460
2016, 2017, 2018 C350e PHEV $3,501 (revised 1/24/2018)
2013, 2014, 2015, 2016, 2017, 2018 smart Coupe EV $7,500
2019 smart EQ Fortwo Coupe $7,500
2013, 2014, 2015, 2017, 2018 smart Cabrio EV $7,500
2019 smart EQ Fortwo Cabrio $7,500
Model Year Vehicle Description Credit Amount
2012, 2014, 2016, 2017 i-MiEV [Electric Vehicle] $7,500
2018, 2019 Outlander PHEV $5,836
Model Year Vehicle Description Credit Amount
2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019 Nissan LEAF $7,500
Model Year Vehicle Description Credit Amount
2020 Polestar 1 $7,500
2021 Polestar 2 $7,500
Model Year Vehicle Description Credit Amount
2015 918 Spyder $3,667
2015, 2016, 2017, 2018 Cayenne S E-Hybrid $5,336
2019 Cayenne S E-Hybrid $6,712
2014, 2015, 2016 Panamera S E-Hybrid $4,752
2018 Panamera 4 PHEV:  
  • E-Hybrid
  • E-Hybrid Sport Turismo
  • E-Hybrid Executive
  • Turbo S E-Hybrid
  • Turbo S E-Hybrid Executive
$6,670
2019, 2020

Panamera 4 PHEV:

  • E-Hybrid
  • E-Hybrid Sport Turismo
  • E-Hybrid Executive
  • Turbo S E-Hybrid
  • Turbo S E-Hybrid Executive
  • Turbo S E-Hybrid Sport Turismo
$6,712
2020 Taycan Turbo EV $7,500
2020 Taycan Turbo S EV $7,500

See Mercedes-Benz USA, LLC.

Model Year Vehicle Description Credit Amount
2019 Crosstrek Hybrid $4,502

Taxpayers may claim the full amount of the credit up the end of the first quarter after the quarter in which the manufacturer records its sale of the 200,000th qualified vehicle. For the second and third calendar quarters, taxpayers may claim 50% of the credit. For the fourth and fifth calendar quarters, taxpayers may claim 25% of the credit. No credit is allowed after the fifth quarter. Section 4.07 of Notice 2009-89 provides that a vehicle is not “acquired” before the date on which title passes under state law.

Qualifying Vehicle Acquired through 12/31/2018 Acquired 1/1/2019 through 6/30/2019 Acquired 7/1/2019 through 12/31/2019 Credit available 1/1/2020
Roadster
2008-2011
$7,500 $3,750 $1,875 $0
Model S
2012-2019
$7,500 $3,750 $1,875 $0
Model X
2016-2019
$7,500 $3,750 $1,875 $0
Model 3 Standard Range Plus $7,500 $3,750 $1,875 $0
Model 3 Long Range
2017-2019
$7,500 $3,750 $1,875

$0

Model 3 Long Range AWD and AWD Performance 2019 $7,500 $3,750 $1,875 $0
Model 3 Mid  Range
2018-2019
$7,500 $3,750 $1,875 $0
Model Year Vehicle Description Credit Amount
2011 Think City EV (Electric Vehicle) $7,500
Model Year Vehicle Description Credit Amount
2017, 2018, 2019 Toyota Prius Prime Plug-in Hybrid $4,502
2012, 2013, 2014, 2015 Toyota Prius Plug-in Electric Drive Vehicle $2,500
2012, 2013, 2014 Toyota RAV4 EV $7,500
Model Year Vehicle Description Credit Amount
2014 VIA 2500 Extended Range Electric Passenger Van $7,500
2014 VIA 1500 Extended Range Electric Truck 4WD (All body styles) $7,500
2014 VIA 2500 Extended Range Electric Cargo Van $7,500
2014 VIA 1500 Extended Range Electric Truck 2WD (All body styles) $7,500
Model Year Vehicle Description Credit Amount
2015, 2016, 2017, 2018, 2019 Volkswagen e-Golf $7,500
Model Year Vehicle Description Credit Amount
2018, 2019 XC90 $5,002
2018, 2019 XC90 Excellence $5,002
2018, 2019 XC60 $5,002
2018, 2019 S90 $5,002
2016, 2017 XC-90 T8 Twin Engine Plug in Hybrid $4,585
Model Year Vehicle Description Credit Amount
2011 Wheego LiFe Electric Vehicle $7,500
Model Year Vehicle Description Credit Amount
2014, 2015, 2016, 2017 Electric Van $7,500
2016, 2017 Electric Minibus $7,500