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Qualified Vehicles Acquired after 12-31-2009

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.

Manufactures 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

Qualified Plug-in Electric Drive Motor Vehicles (IRC 30D)
AMP Electric Vehicles, Inc.
Audi of America, LLC
Azure Dynamics
BMW of North America
Boulder Electric Vehicles, Inc.
BYD Motors Inc
CODA Automotive
Electric Vehicles International
Electric Mobile Cars
FCA (Fiat Chrysler Automobiles) North America Holdings LLC
Fisker Automotive, Inc.
Ford Motor Company
General Motors Corporation
Kia Motors America, Inc.
Mercedes-Benz USA, LLC
Mitsubishi Motors North America, Inc.
Nissan North America
Porsche Cars North America, Inc.
Smart USA Distributor LLC
Toyota Motor Sales
VIA Motors, Inc.
Volkswagen Group of America
Volvo Cars of North America LLC
Wheego Electric Cars, Inc.
Zenith Motors, Inc.
Page Last Reviewed or Updated: 28-Jun-2017