The law › Title 26, Internal Revenue Code › Chapter 1

26 U.S.C. 25E: Previously-owned clean vehicles

Created in 2022 by Public Law 117-169. Not changed since. 1 bill in this Congress would change it.

How it got hereLaws that created or changed it, newest first

2022Pub. L. 117-169created it

26 U.S.C. 25EPreviously-owned clean vehicles

(a)Allowance of creditchanged

(b)Limitation based on modified adjusted gross income

(c)Definitions

(d)VIN number requirement

(e)Application of certain rules

(f)Transfer of credit

(g)Termination

This CongressBills that change it or would

H.R. 1088121st Century Vehicle Choice Actintroduced

past change
enacted this Congress
proposed

This Congress

H.R. 10881 21st Century Vehicle Choice Act · introduced · would change (a)

How it got here

2022

Pub. L. 117–169, §13402(b), added subsec. (f) and redesignated former subsec. (f) as (g). Law text · (f), (g)

Text, outline and history from the official U.S. Code (2024 edition) on GovInfo, published by the Office of the Law Revision Counsel. Changes made after that edition appear under This Congress.