)
or https:// means you've safely connected to the .gov website. Share sensitive information only on official, secure websites.
Update: The New Clean Vehicle Credit, Previously-Owned Clean Vehicle Credit, and Qualified Commercial Clean Vehicle Credit are not available for vehicles acquired after Sept. 30, 2025.
The vehicle must be placed in service for you to claim the credit. If a vehicle is placed in service after Sept. 30, 2025, you must have acquired the vehicle on or before Sept. 30, 2025, to be eligible for the credit. You can demonstrate acquisition by entering into a binding written contract and making a payment on the vehicle on or before Sept. 30, 2025. A vehicle is placed in service when you take possession of the vehicle.
When you take possession of an eligible new clean vehicle or previously-owned clean vehicle the seller must give you information about your vehicle's qualifications. Sellers must also register online and report the same information to the IRS. If they don't, your vehicle won't be eligible for the credit.
This page covers changes under the One, Big, Beautiful Bill.
Planning to buy a new vehicle
- A credit under section 30D (New Clean Vehicle Credit) is available only for vehicles acquired on or before Sept. 30, 2025. How the credit works and qualified vehicles.
- Check to see if the vehicle you are interested in qualifies.
Already bought a new vehicle
Details of the credit for new vehicles changed on Jan. 1, 2023.
- Purchases in 2022 or earlier: How the credit works and qualified makes and models
- Purchases in 2023: How the credit works and qualified vehicles
Buying a vehicle for business use
Details of the credit for new vehicles changed on Jan. 1, 2023.
- Purchases in 2022 or earlier: How the credit works and qualified makes and models.
- Purchases in 2023: How the credit works and qualified vehicles.
Buying a used vehicle
The Previously-Owned Clean Vehicle Credit applies only if the vehicle was acquired on or before Sept. 30, 2025. The Previously-Owned Clean Vehicle Credit is available for individuals only.
Sellers, dealers and manufacturers
Electric vehicle charging and the Alternative Fuel Vehicle Refueling Property Tax Credit
Installing an electric vehicle charger in your home can make charging an electric vehicle simpler, faster, and more convenient, while potentially increasing your home’s property value. This tax credit reduces the costs associated with such charging equipment and installation.
If you install qualified vehicle refueling and recharging property at your home, including electric vehicle charging equipment and place it in service before July 1, 2026, you may be eligible for the Alternative Fuel Vehicle Refueling Property Tax Credit.
Related
- Treasury, IRS issue FAQs to address the accelerated termination of several energy provisions under OBBB
- FAQs for modification of sections 25C, 25D, 25E, 30C, 30D, 45L, 45W, AND 179D under Public Law 119-21, 139 Stat. 72 (July 4, 2025), commonly known as the One, Big, Beautiful Bill
- Frequently asked questions about the New, Previously Owned and Qualified Commercial Clean Vehicles Credit
- About Form 8936, Clean Vehicle Credit
- One Big Beautiful Bill Act of 2025 Provisions
- Alternative Fuel Vehicle Refueling Property Credit
- Refueling Infrastructure Tax Credit