The Clean Air Act, referred to in subsecs. (d)(1)(D), (3), (f)(7)(A), is act July 14, 1955, ch. 360, 69 Stat. 322, which is classified generally to chapter 85 (§ 7401 et seq.) of Title 42, The Public Health and Welfare. Title II of the Act, known as the National Emissions Standards Act, is classified generally to subchapter II (§ 7521 et seq.) of chapter 85 of Title 42. Section 209(b) of the Act is classified to section 7543(b) of Title 42. For complete classification of this Act to the Code, see Short Title note set out under section 7401 of Title 42 and Tables.
2022—Pub. L. 117–169, § 13401(i)(1), substituted “Clean vehicle credit” for “New qualified plug-in electric drive motor vehicles” in section catchline.
Subsec. (a). Pub. L. 117–169, § 13401(c)(2)(A), substituted “new clean vehicle” for “new qualified plug-in electric drive motor vehicle”.
Subsec. (b)(1). Pub. L. 117–169, § 13401(c)(2)(B), substituted “new clean vehicle” for “new qualified plug-in electric drive motor vehicle”.
Subsec. (b)(2), (3). 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.
Subsec. (d). Pub. L. 117–169, § 13401(c)(1)(A), substituted “clean” for “qualified plug-in electric drive motor” in heading.
Subsec. (d)(1). Pub. L. 117–169, § 13401(c)(1)(B)(i), substituted “clean” for “qualified plug-in electric drive motor” in introductory provisions.
Subsec. (d)(1)(C). Pub. L. 117–169, § 13401(c)(1)(B)(ii), inserted “qualified” before “manufacturer”.
Subsec. (d)(1)(F)(i). Pub. L. 117–169, § 13401(c)(1)(B)(iii)(I), substituted “7” for “4”.
Subsec. (d)(1)(G). Pub. L. 117–169, § 13401(b)(1), added subpar. (G).
Subsec. (d)(1)(H). Pub. L. 117–169, § 13401(c)(1)(B)(iii)(II)–(v), added subpar. (H).
Subsec. (d)(1)(H)(vi). Pub. L. 117–169, § 13401(g)(2)(A), added cl. (vi).
Subsec. (d)(3). 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 inserted “) which enters into a written agreement with the Secretary under which such manufacturer agrees to make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) providing vehicle identification numbers and such other information related to each vehicle manufactured by such manufacturer as the Secretary may require” before period at end.
Subsec. (d)(5). Pub. L. 117–169, § 13401(b)(2), added par. (5).
Subsec. (d)(6). Pub. L. 117–169, § 13401(c)(1)(D), added par. (6).
Subsec. (d)(7). Pub. L. 117–169, § 13401(e)(2), added par. (7).
Subsec. (e). Pub. L. 117–169, § 13401(e)(1), added subsec. (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.
Subsec. (f)(3). 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 vehicle shall be treated as the taxpayer that placed such vehicle in service, but only if such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)). For purposes of subsection (c), property to which this paragraph applies shall be treated as of a character subject to an allowance for depreciation.”
Subsec. (f)(8). 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.
Pub. L. 117–169, § 13401(f), added par. (8).
Subsec. (f)(9) to (11). Pub. L. 117–169, § 13401(f), added pars. (9) to (11).
Subsec. (g). 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.
Subsec. (h). Pub. L. 117–169, § 13401(h), added subsec. (h).
2020—Subsec. (g)(3)(E)(ii). Pub. L. 116–260 substituted “
2019—Subsec. (g)(3)(E)(ii). Pub. L. 116–94 substituted “
2018—Subsec. (g)(3)(E)(ii). Pub. L. 115–123 substituted “
2015—Subsec. (g)(3)(E). Pub. L. 114–113 substituted “acquired—” for “acquired after
2014—Subsec. (f)(1), (2). Pub. L. 113–295, § 209(e)(1)(A), (B), inserted “(determined without regard to subsection (c))” before period at end.
Subsec. (f)(3). 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.”
2013—Subsec. (c)(2). 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.
Subsec. (f)(2). 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)”.
Subsec. (f)(7). Pub. L. 112–240, § 403(b)(2), substituted “A vehicle” for “A motor vehicle” in introductory provisions.
Subsec. (g). Pub. L. 112–240, § 403(a), added subsec. (g).
2010—Subsec. (c)(2)(B)(ii). 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.
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 limitations based on vehicle weight, the number of vehicles eligible for credit, and amount of tax liability.
Pub. L. 117–169, title I, § 13401(k), “(1) Except as provided in paragraphs (2), (3), (4), and (5), the amendments made by this section [amending this section and sections 30B, 38, 6213, and 6501 of this title] shall apply to vehicles placed in service after “(2) The amendments made by subsection (b) [amending this section] shall apply to vehicles sold after the date of enactment of this Act [“(3) The amendments made by subsections (a) and (e) [amending this section] shall apply to vehicles placed in service after the date on which the proposed guidance described in paragraph (3)(B) of section 30D(e) of the Internal Revenue Code of 1986 (as added by subsection (e)) is issued by the Secretary of the Treasury (or the Secretary’s delegate) [proposed guidance issued “(4) The amendments made by subsection (g) [amending this section] shall apply to vehicles placed in service after “(5) The amendment made by subsection (d) [amending this section] shall apply to vehicles sold after
Pub. L. 117–169, title I, § 13401(l), “Solely for purposes of the application of section 30D of the Internal Revenue Code of 1986, in the case of a taxpayer that—“(1) after “(2) placed such vehicle in service on or after the date of enactment of this Act,such taxpayer may elect (at such time, and in such form and manner, as the Secretary of the Treasury, or the Secretary’s delegate, may prescribe) to treat such vehicle as having been placed in service on the day before the date of enactment of this Act.”
Pub. L. 116–260, div. EE, title I, § 144(b),
Pub. L. 116–94, div. Q, title I, § 126(b),
Pub. L. 115–123, div. D, title I, § 40405(b),
Pub. L. 114–113, div. Q, title I, § 183(b),
Amendment by Pub. L. 113–295 effective as if included in the provisions of the American Recovery and Reinvestment Tax Act of 2009, Pub. L. 111–5, div. B, title I, to which such amendment relates, see section 209(k) of Pub. L. 113–295, set out as a note under section 24 of this title.
Amendment by section 104(c)(2)(I) of Pub. L. 112–240 applicable to taxable years beginning after
Pub. L. 112–240, title IV, § 403(c),
Amendment by Pub. L. 111–148 terminated applicable to taxable years beginning after
Amendment by Pub. L. 111–148 applicable to taxable years beginning after
Amendment by Pub. L. 111–5 applicable to vehicles acquired after
Section applicable to taxable years beginning after
Pub. L. 117–169, title I, § 13401(j),