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 BYD Motors Cenntro Motors Daimler Truck North America LLC (including Thomas Built Buses, Inc and Freightliner Custom Chassis Corporation) Ecostream RV Industries, LLC Endera Motors Envirotech Vehicles, Inc Fisker Motors Ford Motor Company (including Ford and Lincoln brands) General Motors LLC (including GMC, Chevrolet, Buick, Cadillac brands) Gillig, LLC GreenPower Motor Company, Inc. Harbinger Motors Hyundai Motor America (including Genesis) Jaguar Land Rover Ltd Kia America Inc. Lightning eMotors Lion Electric Company Lordstown EV Corporation Lucid USA, Inc. Mack Trucks, Inc. Maserati North America, Inc. (Maserati SpA) Mazda Motor of America Inc. Mullen Automotive Mclaren Automotive Inc. Mercedes-Benz USA, LLC MINI USA (BMW of North America, LLC) Mitsubishi Motors North America, Inc Motiv Power Systems, Inc Navistar, Inc NFI Group Inc. (including New Flyer of America Inc., Motor Coach Industries, Inc., ARBOC Specialty Vehicles, LLC, and Alexander Dennis Incorporated) Nikola Corporation Nissan North America Nova Bus (US) Inc Odyne Systems, LLC Orange EV 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 Workhorse Xos, Inc.