We'll help you determine whether your purchase of an electric vehicle (EV) or fuel cell vehicle (FCV) qualifies for a tax credit based on whether you are:

  • Planning to buy a new clean vehicle
  • Looking to claim a credit for a new clean vehicle you already bought
  • Planning to buy or already bought a used clean vehicle
  • Buying a vehicle for business use

This page covers rules before and after changes under the Inflation Reduction Act of 2022.


Planning to Buy a New Vehicle for Personal Use

Credits under these rules are available through 2032.

Already Bought a New Vehicle for Personal Use

Details of the credit for new vehicles changed on Jan. 1, 2023.

Buying a New Vehicle for Business Use

Two credits are available for vehicles purchased or leased for business use.

Buying a Used Vehicle

This credit is available for individuals only.

Sellers, Dealers and Manufacturers