Manufacturers and Models for New Qualified Clean Vehicles Purchased in 2022 and Before

 

If you bought a new, qualified plug-in electric vehicle (EV) between 2010 and 2022, you may be eligible for a new electric vehicle tax credit up to $7,500 under Internal Revenue Code Section 30D.

Manufacturers of the vehicles listed below have provided appropriate information and have received our acknowledgement that the vehicles are eligible for the credit and the amount of the qualifying credit.

The listing below also indicates whether credits for a manufacturer’s vehicles have phased out because at least 200,000 qualifying vehicles it manufactured 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.

Vehicles Purchased in 2022 After August 16, 2022: Extra Requirement

Vehicles purchased between August 17 and December 31, 2022, must also have undergone final assembly in North America to qualify for the credit. To see if a specific vehicle meets the final assembly requirements:

For vehicles purchased in 2023 or later, manufacturers must qualify under a different process put in place by the Inflation Reduction Act of 2022. 

Index to Manufacturers

Model Year Vehicle Description Credit Amount
2014 Accord Plug-In Hybrid $3,626
2018, 2019, 2020, 2021 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
2022, 2023 Audi e-tron GT (e-tron GT/RS e-tron GT models) $7,500
2022 Audi e-tron S (standard and Sportback models) $7,500
2022 Audi Q4 50 e-tron quattro (standard and Sportback models) $7,500
2020, 2021, 2022 Audi e-tron Sportback $7,500
2019, 2021, 2022 Audi  e-tron $7,500
2016, 2017, 2018 Audi A3 e-tron $4,502
2016 Audi A3 e-tron ultra $4,502
2021 Audi A7 55 TFSI e Quattro $6,712
2022 Audi A7 TFSI e Quattro $7,500
2020 Audi A8L PHEV $6,712
2021 Audi A8 L 60 TFSI e Quattro $6,712
2020 Audi­­_Q5 PHEV $6,712
2021 Audi Q5 55 TFSI e Quattro $6,712
2022, 2023 Audi Q5 TFSI e Quattro $7,500
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, 2020, 2021 BMW i3 Sedan $7,500
2017 BMW i3 (60Ah) Sedan $7,500
2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021 BMW i3 Sedan with Range Extender $7,500
2018, 2019, 2020, 2021 BMW i3s Sedan $7,500
2018, 2019, 2020, 2021 BMW i3s Sedan with Range Extender $7,500
2022, 2023 BMW i4 eDrive40 Gran Coupe $7,500
2022, 2023 BMW i4 M50 Gran Coupe $7,500
2023 BMW i7 xDrive60 $7,500
2014, 2015, 2016, 2017 BMW i8 $3,793
2019, 2020 BMW i8 Coupe $5,669
2019, 2020 BMW i8 Roadster $5,669
2023 BMW iX M60 $7,500
2022, 2023 BMW iX xDrive50 $7,500
2020, 2021 BMW X3 xDrive30e $5,836
2016, 2017, 2018 BMW X5 xDrive40e $4,668
2021, 2022, 2023 BMW X5 xDrive45e $7,500
2016, 2017, 2018 BMW 330e $4,001
2021, 2022, 2023 BMW 330e $5,836
2021, 2022, 2023 BMW 330e xDrive $5,836
2018, 2019 BMW 530e $4,668
2020, 2021, 2022, 2023 BMW 530e $5,836
2018, 2019 BMW 530e xDrive $4,668
2020, 2021, 2022, 2023 BMW 530e xDrive $5,836
2017 BMW 740e $4,668
2018, 2019 BMW 740e xDrive $4,668
2020, 2021, 2022 BMW 745e xDrive $5,836
Model Year Vehicle Description Credit Amount
2020, 2021 Bentayga Hybrid SUV $7,500
2022 Flying Spur Hybrid $7,500
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
2023 Lifestyle Deliver Vehicle $7,500
2023 Lifestyle Vehicle Base $7,500
2023 Lifestyle Vehicle Adventure $7,500
2023 Lifestyle Vehicle Premium $7,500
Model Year Vehicle Description Credit Amount
2010, 2012 CODA Sedan (Electric Vehicle Manufactured by CODA Automotive Inc.) $7,500
Model Year Vehicle Description Credit Amount
2022 ELMS Urban Delivery $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
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
2022 296 GTB $3,334
2020, 2021 SF90 Stradale $3,501
Model Year Vehicle Description Credit Amount
2013, 2014, 2015, 2016, 2017, 2018, 2019 Fiat 500e $7,500
2017, 2018, 2019, 2020, 2021, 2022 Chrysler Pacifica PHEV $7,500
2021, 2022, 2023 Jeep Wrangler PHEV $7,500
2022, 2023 Jeep Grand Cherokee PHEV  $7,500
Model Year Vehicle Description Credit Amount
2012 Fisker Karma Sedan $7,500

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 12/31/2022
Ford Focus Electric 2012-2018 $7,500.00
Ford Fusion Energi 2013-2018 $4,007.00
Ford Fusion Energi 2019-2020 $4,609.00
Ford C-Max Energi 2013-2017 $4,007.00

Lincoln Aviator Grand Touring 2020-2023

$6,534.00
Ford Escape Plug-In Hybrid 2020-2022 $6,843.00
Lincoln Corsair Reserve Grand Touring 2021-2022 $6,843.00
Ford Mustang Mach-E First Edition Premium AWD 2021 $7,500.00
Ford Mustang Mach-E California Route 1 (AWD and RWD Models)
2021-2022
$7,500.00
Ford Mustang Mach-E Premium (AWD and RWD Models)
2021-2022
$7,500.00
Ford Mustang Mach-E Select (AWD and RWD Models)
2021-2022
$7,500.00
Ford Mustang Mach-E GT 2021-2022 $7,500.00
E-Transit 2022 $7,500.00
F-150 Lightning (Standard Range, Extended Range) 2022 $7,500.00

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 Available 4/1/2020
Chevrolet Bolt 2017-2019, 2020 $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, 2020, 2021 Ioniq Electric Battery Vehicle $7,500
2022 Ioniq 5 – 58 kWh $7,500
2022 Ioniq 5 Electric Battery Vehicle $7,500
2023 Ioniq 5 – 77.4kWh $7,500
2018, 2019, 2020, 2021, 2022 Ioniq Plug-In Hybrid Electric Vehicle $4,543
2019, 2020, 2021, 2022, 2023 Kona Electric Vehicle $7,500
2022, 2023 Tucson Plug-In Hybrid $6,587
2022, 2023 Santa Fe Plug-In Hybrid $6,587
2023 Genesis GV60 $7,500
2022 Genesis G80 $7,500
Model Year Vehicle Description Credit Amount
2019 Jaguar IPace (First Edition, HSE, SE, S models) $7,500
2020, 2021 Jaguar IPace (HSE, SE, S models) $7,500
2022, 2023 Jaguar IPace (HSE) $7,500
2019 Land Rover Range Rover PHEV (HSE) $7,087
2020, 2021 Land Rover Range Rover PHEV $6,295
2022 Land Rover Range Rover PHEV (HSE, Autobiography models) $6,295    
2019 Land Rover Range Rover Sport PHEV (HSE) $7,087
2022 Land Rover Range Rover Sport PHEV (HSE) $6,295    
2020, 2021, 2022 Land Rover Range Rover Sport PHEV $6,295
2023 Land Rover Range Rover SE PHEV $7,500
2023 Land Rover Range Rover Sport Autobiography PHEV $7,500
Model Year Vehicle Description Credit Amount
2019, 2020, 2021 Kandi EX3 $7,500
2019, 2020 Kandi K22 $7,500
2020, 2021, 2022 Kandi K23 $7,500
2020, 2021, 2022 Kandi K27 $7,500
Model Year Vehicle Description Credit Amount
2021, 2022 GS-6 $7,500
2018, 2019, 2020, 2021, 2022 Revero $7,500
Model Year Vehicle Description Credit Amount
2015, 2016, 2017, 2018, 2019, 2020 Soul Electric $7,500
2017, 2018, 2019, 2020 Optima Plug-In Hybrid $4,919
2018, 2019, 2020, 2021, 2022 Niro Plug-In Hybrid $4,543
2019, 2020, 2021, 2022 Niro EV $7,500
2022 EV 6 (58 khw, 77.4 khw) $7,500
2022, 2023 Sorento Plug-In Hybrid $6,587
2023 Sportage PHEV $6,586.60
Model Year Vehicle Description Credit Amount
2022 Lucid Air Dream Edition $7,500
2022 Lucid Air Grand Touring $7,500
Model Year Vehicle Description Credit Amount
2023 Artura Plug-In Hybrid $4,585
2022 Artura $4,585
 
Model Year Vehicle Description Credit Amount
2022 Mazda MX-30 $7,500
Model Year Vehicle Description Credit Amount
2022 EQB350 4Matic $7,500
2022 EQB300 4Matic $7,500
2022 AMG EQS Sedan $7,500
2022 EQS 450+ $7,500
2023 EQS 450+ SUV $7,500
2023 EQS 450 4Matic SUV $7,500
2022 EQS 580 4Matic $7,500
2023 EQS 580 4Matic SUV $7,500
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
 2020  GLC350e 4M EQ  $6,462
 2020  S560e EQ PHEV  $6,462
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
2018, 2019 MINI Cooper S E Countryman ALL4 $4,001
2020, 2021, 2022, 2023 MINI Cooper S E Countryman ALL4 $5,002
2020, 2021, 2022, 2023 MINI Cooper S E Hardtop $7,500
Model Year Vehicle Description Credit Amount
2012, 2014, 2016, 2017 i-MiEV [Electric Vehicle] $7,500
2018, 2019, 2020 Outlander PHEV $5,836
2021, 2022 Outlander PHEV $6,587
2023 Outlander PHEV $7,500
Model Year Vehicle Description Credit Amount
2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021, 2022 Nissan LEAF $7,500
2023 Nissan LEAF S $7500
2023 Nissan LEAF SV Plus $7500
2023 ARIYA ENGAGE FWD $7500
2023 ARIYA EMPOWER+ FWD $7500
2023 ARIYA VENTURE+ FWD $7500
2023 ARIYA EVOLVE+ FWD $7500
2023 ARIYA PREMIERE FWD $7500
Model Year Vehicle Description Credit Amount
2020, 2021 Polestar 1 $7,500
2021 Polestar 2 $7,500
2022, 2023

Polestar 2 – Long Range (single motor and dual motor)

$7,500
Model Year Vehicle Description Credit Amount
2015 918 Spyder $3,667
2015, 2016, 2017, 2018 Cayenne S E-Hybrid $5,336
2019, 2020 Cayenne E-Hybrid $6,712
2021, 2022 Cayenne E-Hybrid $7,500
2020

Cayenne 

  • E-Hybrid Coupe
  • Turbo S E-Hybrid
  • Turbo S E-Hybrid Coupe
$6,712
2021, 2022

Cayenne

  • E-Hybrid Coupe
  • Turbo S E-Hybrid
  • Turbo S E-Hybrid Coupe
$7,500
2014, 2015, 2016 Panamera S E-Hybrid $4,752
2022 Panamera Turbo S E-Hybrid Sport Turismo $7,500
2018 Panamera 4 PHEV:  
  • 4 E-Hybrid
  • 4 E-Hybrid Sport Turismo
  • 4 E-Hybrid Executive
  • Turbo S E-Hybrid
  • Turbo S E-Hybrid Executive
  • Turbo S E-Hybrid Sport Turismo
$6,670
2019, 2020 Panamera 4 PHEV:
  • 4 E-Hybrid
  • 4 E-Hybrid Sport Turismo
  • 4 E-Hybrid Executive
  • Turbo S E-Hybrid
  • Turbo S E-Hybrid Executive
  • Turbo S E-Hybrid Sport Turismo
$6,712
2021 Panamera 4 PHEV:
  • 4 E-Hybrid
  • 4 E-Hybrid Sport Turismo
  • 4 S E-Hybrid
  • 4 S E-Hybrid Executive
  • 4 S E-Hybrid Sport Turismo
  • 4 E-Hybrid Executive
  • Turbo S E-Hybrid
  • Turbo S E-Hybrid Executive
  • Turbo S E-Hybrid Sport Turismo
$7,500
2022 Panamera 4 PHEV:
  • 4 E-Hybrid
  • 4 E-Hybrid Executive
  • 4 E-Hybrid Sport Turismo
  • 4 S E-Hybrid
  • 4 S E-Hybrid Executive
  • 4 S E-Hybrid Sport Turismo
  • Turbo S E-Hybrid
  • Turbo S E-Hybrid Executive
$7,500
2020 Taycan EV
  • 4S
  • Turbo
  • Turbo S
$7,500
2021, 2022 Taycan EV
  • Taycan
  • 4 Cross Turismo
  • 4 S Cross Turismo
  • Turbo Cross Turismo
  • Turbo S Cross Turismo
  • 4 S
  • Turbo
  • Turbo S
  • GTS
  • GTS Sport Turismo
$7,500
 
Model Year Vehicle Description Credit Amount 
2022 Rivian R1T $7,500
2022 Rivian R1S $7,500
2022 Rivian EDV 700 $7,500

See Mercedes-Benz USA, LLC.

Model Year Vehicle Description Credit Amount
2019, 2020, 2021, 2022, 2023 Crosstrek Hybrid $4,502
2023 Solterra $7,500

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
2012-2020
$7,500 $3,750 $1,875 $0
Model X
2016-2020
$7,500 $3,750 $1,875 $0
Model 3 Standard Range
2020
$7,500 $3,750 $1,875 $0

Model 3 Standard Range Plus
2019-2020

$7,500 $3,750 $1,875 $0
Model 3 Long Range
2017-2020
$7,500 $3,750 $1,875

$0

Model 3 Long Range AWD and AWD Performance 2018-2020 $7,500 $3,750 $1,875 $0
Model 3 Mid  Range
2018-2020
$7,500 $3,750 $1,875 $0
Model Year Vehicle Description Credit Amount
2011 Think City EV (Electric Vehicle) $7,500

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 9/30/2022 Acquired 10/1/2022 through 12/31/2022

Prius Prime Plug-In Hybrid

2017-2022

$4,502 $2,251

Prius Plug-in Electric Drive Vehicle 

2012-2015

$2,500 $1,250

RAV4 EV

2012-2014

$7,500 $3,750

RAV4 Prime Plug-in Hybrid

2021-2022

$7,500 $3,750

Lexus NX Plug-in Hybrid

2022

$7,500 $3,750

bZ4X Plug-IN Electric

2023

$7,500 $3,750

 

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
2021 Volkswagen ID.4 (First Edition, Pro, Pro S, AWD Pro, AWD Pro S models) $7,500
2022,2023 Volkswagen ID.4 (Pro, Pro S, AWD Models) $7,500
2022 Volkswagen ID.4 (Pro, Pro S, RWD Models) $7,500
2023 Volkswagen ID.4 (RWD, S RWD Models) $7,500
2015, 2016, 2017, 2018, 2019 Volkswagen e-Golf $7,500
Model Year Vehicle Description Credit Amount
2023 C40 Recharge Twin (AWD BEV) $7,500
2022 C40 Recharge Pure Electric $7,500
2019 S60 $5,002
2023 S60 T8 Recharge (Extended Range) $7,500
2020, 2021, 2022 S60 $5,419
2022 S60 Extended Range $7,500
2018, 2019 S90 $5,002
2020, 2021, 2022 S90 $5,419
2022 S90 Extended Range $7,500
2023 S90 T8 Recharge (Extended Range) $7,500
2020, 2021, 2022 V60 $5,419
2022, 2023 V60 Extended Range $7,500
2023 XC40 Recharge Twin (AWD BEV) $7,500
2021, 2022 XC40 Recharge Pure Electric P8 AWD $7,500
2018, 2019 XC60 $5,002
2020, 2021, 2022 XC60 $5,419
2022 XC60 Extended Range $7,500
2023 XC60 T8 Recharge (Extended Range) $7,500
2016, 2017 XC90 $4,585
2018, 2019 XC90 $5,002
2020, 2021, 2022 XC90 $5,419
2022 XC90 Extended Range $7,500
2018, 2019 XC90 Excellence $5,002
2023 XC90 T8 Recharge (Extended Range) $7,500
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