26 U.S.C. 30D: Clean vehicle credit

2022

• Pub. L. 117–169, §13401(i)(1), substituted "Clean vehicle credit" for "New qualified plug-in electric drive motor vehicles" in section catchline. Law text
• Pub. L. 117–169, §13401(c)(2)(A), substituted "new clean vehicle" for "new qualified plug-in electric drive motor vehicle". Law text · (a)
• Pub. L. 117–169, §13401(c)(2)(B), substituted "new clean vehicle" for "new qualified plug-in electric drive motor vehicle". Law text · (b)
• Pub. L. 117–169, §13401(a), added pars. (2) and (3) and struck out former pars. (2) and (3) which related to base amount and amount based on battery capacity to be used to determine amount of credit. Law text · (b), (3)
• Pub. L. 117–169, §13401(c)(1)(A), substituted "clean" for "qualified plug-in electric drive motor" in heading. Law text · (d)
• Pub. L. 117–169, §13401(c)(1)(B)(i), substituted "clean" for "qualified plug-in electric drive motor" in introductory provisions. Law text · (d)
• Pub. L. 117–169, §13401(c)(1)(B)(ii), inserted "qualified" before "manufacturer". Law text · (d)
• Pub. L. 117–169, §13401(c)(1)(B)(iii)(I), substituted "7" for "4". Law text · (d)
• Pub. L. 117–169, §13401(b)(1), added subpar. (G). Law text · (d)
• Pub. L. 117–169, §13401(c)(1)(B)(iii)(II)–(v), added subpar. (H). Law text · (d)
• Pub. L. 117–169, §13401(g)(2)(A), added cl. (vi). Law text · (d)
• Pub. L. 117–169, §13401(c)(1)(C), substituted "Qualified manufacturer" for "Manufacturer" in heading and, in text, substituted "The term 'qualified manufacturer' means any manufacturer (within the meaning of the" for "The term 'manufacturer' has the meaning given such term in" and i… Law text · (d)
• Pub. L. 117–169, §13401(b)(2), added par. (5). Law text · (d)
• Pub. L. 117–169, §13401(c)(1)(D), added par. (6). Law text · (d)
• Pub. L. 117–169, §13401(e)(2), added par. (7). Law text · (d)
• Pub. L. 117–169, §13401(e)(1), added subsec. (e). Law text · (e)
• Pub. L. 117–169, §13401(d), struck out subsec. (e) which related to limitation on number of new qualified plug-in electric drive motor vehicles eligible for credit. Law text · (e)
• Pub. L. 117–169, §13401(g)(2)(B)(i), struck out par. (3). Text read as follows: "In the case of a vehicle the use of which is described in paragraph (3) or (4) of section 50(b) and which is not subject to a lease, the person who sold such vehicle to the person or entity using such v… Law text · (f)
• Pub. L. 117–169, §13401(g)(2)(B)(ii), inserted ", including any vehicle with respect to which the taxpayer elects the application of subsection (g)" before period at end. Law text · (f)
• Pub. L. 117–169, §13401(f), added par. (8). Law text · (f)
• Pub. L. 117–169, §13401(f), added pars. (9) to (11). Law text · (f)
• Pub. L. 117–169, §13401(g)(1), added subsec. (g) and struck out former subsec. (g) which related to credit allowed for 2- and 3-wheeled plug-in electric vehicles. Law text · (g)
• Pub. L. 117–169, §13401(h), added subsec. (h). Law text · (h)

2020

• Pub. L. 116–260 substituted "January 1, 2022" for "January 1, 2021". (Consolidated Appropriations Act, 2021) Law text · (g)

2019

• Pub. L. 116–94 substituted "January 1, 2021" for "January 1, 2018". (Further Consolidated Appropriations Act, 2020) Law text · (g)

2018

• Pub. L. 115–123 substituted "January 1, 2018" for "January 1, 2017". (Bipartisan Budget Act of 2018) Law text · (g)

2015

• Pub. L. 114–113 substituted "acquired—" for "acquired after December 31, 2011, and before January 1, 2014." and added cls. (i) and (ii). (Consolidated Appropriations Act, 2016) Law text · (g)

2014

• Pub. L. 113–295, §209(e)(1)(A), (B), inserted "(determined without regard to subsection (c))" before period at end. Law text · (f), (2)
• Pub. L. 113–295, §209(e)(2), inserted at end "For purposes of subsection (c), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation." Law text · (f)

2013

• Pub. L. 112–240, §104(c)(2)(I), amended par. (2) generally. Prior to amendment, par. (2) related to personal credit with a limitation based on amount of tax. (American Taxpayer Relief Act of 2012) Law text · (c)
• Pub. L. 112–240, §403(b)(1), substituted "vehicle for which a credit is allowable under subsection (a)" for "new qualified plug-in electric drive motor vehicle" and "allowed under such subsection" for "allowed under subsection (a)". (American Taxpayer Relief Act of 2012) Law text · (f)
• Pub. L. 112–240, §403(b)(2), substituted "A vehicle" for "A motor vehicle" in introductory provisions. (American Taxpayer Relief Act of 2012) Law text · (f)
• Pub. L. 112–240, §403(a), added subsec. (g). (American Taxpayer Relief Act of 2012) Law text · (g)

2010

• Pub. L. 111–148, §10909(b)(2)(H), (c), as amended by Pub. L. 111–312, temporarily substituted "section 25D" for "sections 23 and 25D". See Effective and Termination Dates of 2010 Amendment note below. (Patient Protection and Affordable Care Act) Law text · (c)

2009

• Pub. L. 111–5 amended section generally. Prior to amendment, section provided credit with respect to each new qualified plug-in electric drive motor vehicle placed in service and set forth provisions defining "applicable amount" and "new qualified plug-in electric drive motor vehicle" and stating l… (American Recovery and Reinvestment Act of 2009) Law text