Manufacturers and Models of Qualified Used Clean Vehicles

 

Beginning January 1, 2023, if you buy a qualified previously owned electric vehicle (EV) or fuel cell vehicle (FCV) from a licensed dealer for $25,000 or less, you may be eligible for a previously owned clean vehicle tax credit under Internal Revenue Code Section 25E. 

Manufacturers of the vehicles listed below have provided appropriate information and have indicated that the vehicles are eligible for the credit provided other requirements are met. 

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

Index of Qualified Manufacturers and Previously Owned Clean Vehicles

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Model Year Vehicle Description
2018, 2019, 2020, 2021 Clarity Plug-In Hybrid

 

 
Model Year Vehicle Description
2016, 2017, 2018 Audi A3 e-tron
2016 Audi A3 e-tron ultra
2021 Audi A7 55 TFSI e Quattro
2022 Audi A7 TFSI e Quattro
2021 Audi A8 L 60 TFSI e Quattro
2020 Audi A8L PHEV
2019, 2021, 2022 Audi e-tron
2022, 2023 Audi e-tron GT (e-tron GT/RS e-tron GT models)
2022 Audi e-tron S (standard and Sportback models)
2020, 2021 Audi e-tron Sportback
2022 Audi Q4 50 e-tron Quattro (standard and Sportback models)
2021 Audi Q5 55 TFSI e Quattro
2020 Audi Q5 PHEV
 
Motor Year Vehicle Description
2020, 2021 Bentayga Hybrid SUV
Model Year Vehicle Description
2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021 BMW i3 Sedan                                                    
2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021 BMW i3 Sedan with Range Extender                                             
2017 BMW i3 (60Ah) Sedan
2018, 2019, 2020, 2021 BMW i3s Sedan
2018, 2019, 2020, 2021 BMW i3s Sedan with Range Extender
2014, 2015, 2016, 2017 BMW i8
2019, 2020 BMW i8 Coupe
2019, 2020 BMW i8 Roadster
2020, 2021 BMW X3 xDrive30e
2016, 2017, 2018 BMW X5 xDrive40e
2021 BMW X5 xDrive45e
2016, 2017, 2018, 2021 BMW 330e
2021 BMW 330e xDrive
2018, 2019, 2020, 2021 BMW 530e
2018, 2019, 2020, 2021 BMW 530e xDrive
2017 BMW 740e
2018, 2019 BMW 740e xDrive
2020, 2021 BMW 745e xDrive
 
Ford Motor Company Vehicle Description
2013, 2014, 2015, 2016, 2017 Ford C-Max Energi
2020, 2021 Ford Escape Plug-In Hybrid
2012, 2013, 2014, 2015, 2016, 2017, 2018 Ford Focus Electric
2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020 Ford Fusion Energi
2021 Ford Mustang Mach-E
2020, 2021 Lincoln Aviator Grand Touring
2020, 2021 Lincoln Corsair Grand Touring
Model Year Vehicle Description
2017, 2018, 2019, 2020, 2021 Chevrolet Bolt
2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019 Chevrolet Volt
2014, 2015, 2016 Chevrolet Spark EV
2014, 2015, 2016 Cadillac ELR 
 
Motor Year Vehicle Description
2017, 2018, 2019 Hyundai Ioniq Electric Battery Vehicle
2018, 2019, 2020, 2021 Hyundai Ioniq Plug-In Hybrid Electric Vehicle
2019, 2020, 2021 Hyundai Kona Electric Vehicle
2016, 2017, 2018, 2019 Hyundai Sonata Plug-In Hybrid Vehicle
2019, 2020, 2021 Hyundai Nexo Fuel Cell Vehicle
2019, 2020, 2021 Hyundai Nexo Blue Fuel Cell Vehicle

This manufacturer has entered into a written agreement with us to become a "qualified manufacturer" but hasn't yet submitted a list of specific makes and models that are eligible. Please check back here for updated information.

This manufacturer has entered into a written agreement with us to become a "qualified manufacturer" but hasn't yet submitted a list of specific makes and models that are eligible. Please check back here for updated information.

This manufacturer has entered into a written agreement with us to become a "qualified manufacturer" but hasn't yet submitted a list of specific makes and models that are eligible. Please check back here for updated information.

Model Year Vehicle Description
2014, 2015, 2016, 2017 B-Class EV (B250e)
2015, 2016, 2017 S550e PHEV
2016, 2017, 2018 GLE550e 4m PHEV
2018, 2019 GLC350e 4M PHEV
2020  GLC350e 4M EQ
2020  S560e EQ PHEV
2013, 2014, 2015, 2016, 2017, 2018 smart Coupe EV
2019 smart EQ Fortwo Coupe
2013, 2014, 2015, 2017, 2018 smart Cabrio EV
2019 smart EQ Fortwo Cabrio
Model Year Vehicle Description
2018, 2019, 2020, 2021 MINI Cooper S E Countryman ALL4
2020, 2021 MINI Cooper S E Hardtop
Model Year Vehicle Description
2012, 2013, 2014, 2016, 2017 i-MiEV [Electric Vehicle]
2018, 2019, 2020, 2021 Outlander PHEV
 
Model  Year Vehicle Description
2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021 Nissan Leaf S
2019, 2020, 2021 Nissan Leaf S Plus
2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019 Nissan Leaf SL
2019, 2020, 2021 Nissan Leaf SL Plus
2011, 2012, 2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020, 2021 Nissan Leaf SV
2019, 2020, 2021 Nissan Leaf SV Plus

This manufacturer has entered into a written agreement with us to become a "qualified manufacturer" but hasn't yet submitted a list of specific makes and models that are eligible. Please check back here for updated information.

 
Model Year Vehicle Description
2014, 2015, 2016, 2018, 2019, 2020, 2021 Porsche Panamera E-Hybrid (All models)
2015, 2016, 2017, 2018, 2019, 2020, 2021 Porsche Cayenne E-Hybrid (All models)
2020, 2021 Porsche Taycan (All EV Models)

 

This manufacturer has entered into a written agreement with us to become a "qualified manufacturer" but hasn't yet submitted a list of specific makes and models that are eligible. Please check back here for updated information.

 
Model Year Vehicle Description
2017, 2018, 2019, 2020, 2021 Chrysler Pacifica PHEV
2013, 2014, 2015, 2016, 2017, 2018, 2019 Fiat 500e
2021 Jeep Wrangler 4xe
 
Model Year Vehicle Description
2019, 2020, 2021 Subaru Crosstrek Plug-In Hybrid

 

Model Year Vehicle Description
2016, 2017, 2018, 2019, 2020, 2021 Toyota Mirai
2017, 2018, 2019, 2020, 2021 Toyota Prius Prime Plug-In Hybrid 
2012, 2013, 2014 Toyota RAV4 EV 
2021 Toyota RAV4 Plug-In Hybrid
 
Model Year Vehicle Description
2015, 2016, 2017, 2018, 2019 Volkswagen e-Golf
2021 Volkswagen ID.4 (First Edition, Pro, Pro S, AWD Pro, AWD Pro S models)
 
Model Year Vehicle Description
2019, 2020, 2021 Volvo S60 T8
2018, 2019, 2020, 2021 Volvo S90
2020, 2021 Volvo V60
2021 Volvo XC40 Recharge
2018, 2019, 2020, 2021 Volvo XC60
2016, 2017, 2018, 2019, 2020, 2021 Volvo XC90
2018, 2019 Volvo XC90 Excellence