Statute
- Section 30D, Clean Vehicle Credit
- Section 25E, Previously-owned Clean Vehicles
- Section 45W, Credit for Qualified Commercial Clean Vehicles
- Section 30C, Alternative Fuel Vehicle Refueling Property Credit
Regulations
- Final Regulations, Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern
- Notice of Proposed Rulemaking, Section 30D New Clean Vehicle Credit
- Notice of Proposed Rulemaking, Section 30D Excluded Entities
- Notice of Proposed Rulemaking, Transfer of Clean Vehicle Credits Under Section 25E and Section 30D
- Notice of Proposed Rulemaking, Interpretation of Foreign Entity of Concern
IRS Guidance
- Sections 30D, 25E and 45W
- Rev. Proc. 2023-33, Transfer of Credit under Sections 30D and 25E from Taxpayer to Eligible Entity and Updated Requirements for Qualified Manufacturers and Sellers
- Notice 2023-9, Section 45W Commercial Clean Vehicles and Incremental Cost for 2023
- Notice 2023-16, Certain Definitions of Terms in Section 30D Clean Vehicle Tax Credit
- Rev. Proc. 2023-38: Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles, Previously-Owned Clean Vehicles, and Commercial Clean Vehicles
- Rev. Proc. 2022-42, Submission of Information to IRS by Qualified Manufacturers of Clean Vehicles, Previously-Owned Clean Vehicles, and Commercial Clean Vehicles; Submission of Information to IRS by Sellers of Clean Vehicles and Previously-Owned Clean Vehicles
- Notice 2024-5, Section 45W Commercial Clean Vehicles and Incremental Cost for 2024
- Notice 2023-1, Certain Definitions of Terms in Section 30D Clean Vehicle Credit
Other Helpful Links
- IRS FAQs for the New, Previously-Owned and Qualified Commercial Clean Vehicle Credit
- "Anticipated Direction of Forthcoming Proposed Guidance on Critical Mineral and Battery Component Value Calculations for the New Clean Vehicle Credit,” U.S. Treasury White Paper
- IRS FAQs for Eligible Census Tracts for Purposes of the Alternative Fuel Vehicle Refueling Property Credit Under § 30C
- DOE FAQs for Section 30C
- IRS FAQs on EV credits (Fact Sheet 2023-22)
- IRS Website, Clean Vehicle Tax Credits