Credit for Qualified Plug-in Electric Drive Motor Vehicles
GPTKB entity
Statements (30)
| Predicate | Object |
|---|---|
| gptkbp:instanceOf |
gptkb:tax_law
|
| gptkbp:administeredBy |
gptkb:Internal_Revenue_Service
|
| gptkbp:alsoKnownAs |
Plug-in Electric Drive Vehicle Credit
|
| gptkbp:appliesTo |
new qualified plug-in electric drive motor vehicles
|
| gptkbp:cannotBeCarriedForward |
true
|
| gptkbp:creditAmountDependsOn |
vehicle weight
battery capacity manufacturer sales cap |
| gptkbp:eligibility |
vehicle must be acquired for use or lease, not for resale
vehicle must be made by a manufacturer vehicle must be new vehicle must have at least 4 kWh battery vehicle must be used primarily in the United States |
| gptkbp:formToClaim |
IRS Form 8936
|
| gptkbp:governedBy |
Internal Revenue Code Section 30D
|
| https://www.w3.org/2000/01/rdf-schema#label |
Credit for Qualified Plug-in Electric Drive Motor Vehicles
|
| gptkbp:manufacturerSalesCap |
200,000 vehicles per manufacturer
|
| gptkbp:maximumLoanAmount |
$7,500
|
| gptkbp:nonRefundable |
true
|
| gptkbp:phasedOutIn |
gptkb:Inflation_Reduction_Act_of_2022
|
| gptkbp:phasedOutWhen |
manufacturer exceeds 200,000 qualifying vehicles
|
| gptkbp:relatedTo |
electric vehicles
clean energy policy federal tax incentives |
| gptkbp:replacedBy |
Clean Vehicle Credit
|
| gptkbp:startDate |
2009
|
| gptkbp:taxpayerType |
gptkb:business
single |
| gptkbp:bfsParent |
gptkb:United_States_federal_income_tax
|
| gptkbp:bfsLayer |
7
|