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 new 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 American Honda Motor Co., Inc Model Year Vehicle Description 2018, 2019, 2020, 2021 Clarity Plug-In Hybrid Audi of America, LLC 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 Bentley Motors, Inc. Motor Year Vehicle Description 2020, 2021 Bentayga Hybrid SUV BMW of North America, LLC 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 (including Ford and Lincoln brands) 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 General Motors LLC (including GMC, Chevrolet, Buick, Cadillac brands) 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 Hyundai Motor America 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 Jaguar Land Rover Ltd 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. Kia America Inc. Model Year Vehicle Description 2015, 2016, 2017, 2018, 2019 Soul EV 2015, 2016 Soul EV+ 2015, 2016 Soul EV Des 2018, 2019 Niro EV 2018, 2019 Niro PHEV 2017, 2018, 2019 Optima PHEV Mazda Motor of America Inc. 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. Mercedes-Benz USA, LLC 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 MINI USA (BMW of North America, LLC) Model Year Vehicle Description 2018, 2019, 2020, 2021 MINI Cooper S E Countryman ALL4 2020, 2021 MINI Cooper S E Hardtop Mitsubishi Motors North America, Inc Model Year Vehicle Description 2012, 2013, 2014, 2016, 2017 i-MiEV [Electric Vehicle] 2018, 2019, 2020, 2021 Outlander PHEV Nissan North America 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 Polestar Automotive USA Inc. Motor Year Vehicle Description 2020, 2021 Polestar 1 2021 Polestar 2 Porsche Cars North America, Inc. (Porsche AG) 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) Proterra Operating Company Inc. 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. Stellantis N.V. (including Chrysler, Fiat and Jeep brands) 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 Subaru of America Inc. Model Year Vehicle Description 2019, 2020, 2021 Subaru Crosstrek Plug-In Hybrid Toyota Motor Sales, U.S.A., Inc 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 Volkswagen Group of America 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) Volvo Car North America, LLC 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