Businesses and tax-exempt organizations that buy a qualified commercial clean vehicle may qualify for a commercial clean vehicle credit of up to $40,000 under Internal Revenue Code (IRC) 45W. Manufacturers listed below are Qualified Manufacturers as defined in IRC 30D(d)(1)(C). Index of Manufacturers American Honda Motor Co., Inc. Audi of America, LLC, Part of Volkswagen Group of America Autocar, LLC Battle Motors, Inc. Blue Bird Corporation BMW of North America, LLC Daimler Truck North America LLC (including Thomas Built Buses, Inc and Freightliner Custom Chassis Corporation) Ecostream RV Industries, LLC Envirotech Vehicles, Inc Ford Motor Company (including Ford and Lincoln brands) General Motors LLC (including GMC, Chevrolet, Buick, Cadillac brands) Gillig, LLC GreenPower Motor Company, Inc. Hyundai Motor America (including Genesis) Jaguar Land Rover Ltd Kia America Inc. Lion Electric Company Lion Electric Manufacturing USA, Inc Lordstown EV Corporation Lucid USA, Inc. Mack Trucks, Inc. Mazda Motor of America Inc. Mercedes-Benz USA, LLC MINI USA (BMW of North America, LLC) Mitsubishi Motors North America, Inc Motiv Power Systems, Inc Navistar, Inc Nikola Corporation Nissan North America Nova Bus (US) Inc Odyne Systems, LLC PACCAR, Inc. (including Kenworth and Peterbilt brands) Phoenix Cars DBA Phoenix Motorcars Polestar Automotive USA Inc Porsche Cars North America, Inc. (Porsche AG) Proterra Operating Company Inc. Rivian Automotive, LLC SEA Electric, LLC Stellantis N.V. (including Chrysler and Jeep brands) Subaru of America Inc. Tesla Inc. Toyota Motor Sales, U.S.A., Inc. VinFast Volkswagen Group of America Volvo Car North America, LLC Volvo Trucks North America Xos, Inc.
