Updated information for consumers as of August 16, 2022 Qualified Plug-In Electric Drive Motor Vehicles (IRC 30D) Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks. For vehicles acquired after 12/31/2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500. The credit begins to phase out for a manufacturer’s vehicles when at least 200,000 qualifying vehicles manufactured by that manufacturer 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. Manufacturers of the vehicles listed below have provided appropriate information and have received from the Service acknowledgement of the vehicles eligibility for the credit and the amount of the qualifying credit. The list of qualified vehicles provided below applies only to vehicles acquired after December 31, 2009. Index to Manufacturers American Honda Motor Co., Inc. Model Year Vehicle Description Credit Amount 2014 Accord Plug-In Hybrid $3,626 2018, 2019, 2020, 2021 Clarity Plug-In Hybrid $7,500 AMP Electric Vehicles, Inc. Model Year Vehicle Description Credit Amount 2012 AMP GCE Electric Vehicle $7,500 2012 AMP MLE Electric Vehicle $7,500 Audi of America, LLC 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 Azure Dynamics, Inc. Model Year Vehicle Description Credit Amount 2011, 2012 Azure Dynamics Transit Connect Electric Vehicle $7,500 BMW of North America 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 Bentley Motors, Inc. Model Year Vehicle Description Credit Amount 2020, 2021 Bentayga Hybrid SUV $7,500 2022 Flying Spur Hybrid $7,500 Boulder Electric Vehicles, Inc. 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 BYD Motors, Inc. Model Year Vehicle Description Credit Amount 2012, 2013, 2014, 2015, 2016, 2017 BYD e6 Electric Vehicle $7,500 Canoo Inc. 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 CODA Automotive Model Year Vehicle Description Credit Amount 2010, 2012 CODA Sedan (Electric Vehicle Manufactured by CODA Automotive Inc.) $7,500 Electric Last Mile, Inc. (ELMS) Model Year Vehicle Description Credit Amount 2022 ELMS Urban Delivery $7,500 Electric Mobile Cars 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 Electric Vehicles International 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 Ferrari North America, Inc. Model Year Vehicle Description Credit Amount 2022 296 GTB $3,334 2020, 2021 SF90 Stradale $3,501 FCA (Fiat Chrysler Automobiles) North America Holdings, LLC 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 Fisker Automotive, Inc. Model Year Vehicle Description Credit Amount 2012 Fisker Karma Sedan $7,500 Ford Motor Company Model Year Vehicle Description Credit Amount 2012, 2013, 2014, 2015, 2016, 2017, 2018 Focus Electric $7,500 2013, 2014, 2015, 2016, 2017 C-MAX Energi $4,007 2013, 2014, 2015, 2016, 2017, 2018 Fusion Energi $4,007 2019, 2020 Fusion Energi $4,609 2020, 2021, 2022, 2023 Lincoln Aviator Grand Touring $6,534 2021, 2022 Lincoln Corsair Grand Touring (PHEV) $6,843 2020, 2021, 2022 Escape Plug-In Hybrid $6,843 2021 Mustang Mach-E First Edition Premium AWD $7,500 2021, 2022 Mustang Mach-E California Route 1 (AWD, RWD models) $7,500 2021, 2022 Mustang Mach-E Premium (AWD, RWD models) $7,500 2021, 2022 Mustang Mach-E Select (AWD, RWD models) $7,500 2021, 2022 Mustang Mach-E GT $7,500 2022, 2023 E-Transit $7,500 2022 F-150 Lightning (Standard Range, Extended Range) $7,500 General Motors, LLC- Phase Out Initiated 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 Hyundai Motor America 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 Jaguar Land Rover North America, LLC 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 Kandi (Zhejiang Kandi Vehicles Co., Ltd.) 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 Karma Automotive LLC Model Year Vehicle Description Credit Amount 2021, 2022 GS-6 $7,500 2018, 2019, 2020, 2021, 2022 Revero $7,500 Kia America, Inc. 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 Sorento Plug-In Hybrid $6,587 2023 Sportage PHEV $6,586.60 Lucid USA, Inc. Model Year Vehicle Description Credit Amount 2022 Lucid Air Dream Edition $7,500 2022 Lucid Air Grand Touring $7,500 McLaren Automotive, Inc. Model Year Vehicle Description Credit Amount 2023 Artura Plug-In Hybrid $4,585 2022 Artura $4,585 Mazda Motor of America, Inc. Model Year Vehicle Description Credit Amount 2022 Mazda MX-30 $7,500 Mercedes-Benz USA, LLC Model Year Vehicle Description Credit Amount 2022 EQB350 4Matic $7500 2022 EQB300 4Matic $7500 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 MINI USA 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 Mitsubishi Motors North America, Inc. 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 Nissan North America 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 Polestar Automotive USA Inc. 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 Porsche Cars North America, Inc. 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 Rivian Automotive, LLC Model Year Vehicle Description Credit Amount 2022 Rivian R1T $7,500 2022 Rivian R1S $7,500 2022 Rivian EDV 700 $7,500 Smart USA Distributor, LLC See Mercedes-Benz USA, LLC. Subaru Corporation Model Year Vehicle Description Credit Amount 2019, 2020, 2021, 2022 Crosstrek Hybrid $4,502 2023 Solterra $7,500 Tesla, Inc. - Phase Out initiated 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 Think NA Model Year Vehicle Description Credit Amount 2011 Think City EV (Electric Vehicle) $7,500 Toyota Motor Sales, U.S.A., Inc. Model Year Vehicle Description Credit Amount 2023 bZ4X Plug-In Electric $7,500 2017, 2018, 2019, 2020, 2021, 2022 Prius Prime Plug-in Hybrid $4,502 2012, 2013, 2014, 2015 Prius Plug-in Electric Drive Vehicle $2,500 2012, 2013, 2014 RAV4 EV $7,500 2021, 2022 RAV4 Prime Plug-In Hybrid $7,500 2022 Lexus NX Plug-In Hybrid $7,500 VIA Motors, Inc. 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 Volkswagen Group of America Model Year Vehicle Description Credit Amount 2021 Volkswagen ID.4 (First Edition, Pro, Pro S, AWD Pro, AWD Pro S models) $7,500 2022 Volkswagen ID.4 (Pro, Pro S, AWD Models) $7,500 2015, 2016, 2017, 2018, 2019 Volkswagen e-Golf $7,500 Volvo Car North America, LLC 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 Wheego Electric Cars, Inc. Model Year Vehicle Description Credit Amount 2011 Wheego LiFe Electric Vehicle $7,500 Zenith Motors, Inc. Model Year Vehicle Description Credit Amount 2014, 2015, 2016, 2017 Electric Van $7,500 2016, 2017 Electric Minibus $7,500
