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EVs made in North America may be eligible for either $3750 or $7500. There is no amount in between.
Click here to check the VIN of the specific vehicle you're looking at to confirm it was assembled in North America.
Below are the general requirements that determine if a vehicle qualifies for the federal EV tax credit and the sum of the credit itself.
GENERAL VEHICLE REQUIREMENTS FOR NEW EVS
Must be built in the U.S, Canada, or Mexico
Battery capacity must be at least 7.0 kWh and capable of being recharged from external power source
Gross Vehicle Weight Rating (GVWR) must be less than 14,000 pounds
Made by a qualified manufacturer registered and approved by the IRS
PRICE CAPS
$55,000 MSRP for cars
$80,000 MSRP for SUVs, crossovers, and light trucks
MSRP is defined as the manufacturer price for the chosen trim level at the time of sale, excluding destination fees and dealer-installed accessories or add-ons. Incentives and trade-in credits do not affect the MSRP.
BATTERY PRODUCTION
A minimum percentage of the "critical minerals" must be "extracted or processed in the United States or a country with which the United States has a free trade agreement, or be recycled in North America," according to the U.S. Treasury.
Critical minerals are defined by the Secretary of the Interior and include nearly every mineral used in a battery today (lithium, cobalt, manganese, nickel).
Only vehicles with batteries that meet this requirement receive an initial $3750 tax credit.
A minimum percentage of the battery's components "must be manufactured or assembled in North America," according to the U.S. Treasury.
No eligible battery can contain any components made in China, Russia, Iran, or North Korea. From 2025 on, these geographical restrictions will also apply to the manufacturing and assembly of batteries, as well.
Only vehicles with batteries that meet the component requirement receive a secondary $3750 tax credit.
Only vehicles with batteries that satisfy both requirements are eligible for the $7500.
GENERAL REQUIREMENTS FOR USED EVS
Must be purchased from a licensed dealer; no private sales
Must be at least two model years old
Cannot be the original owner
Can claim only one used vehicle credit every three years
Battery capacity must be at least 7.0 kWh and capable of being recharged from external power source
PRICE CAPS AND OTHER RESTRICTIONS
$25,000
Claim value of 30 percent of the sale price (capped to a maximum $4000)
When Do EV Tax Credits Expire?
The tax credits currently end on December 31, 2032.
Sources:
https://www.fueleconomy.gov/Feg/taxcenter.shtml
https://www.anl.gov/esia/refueling-infrastructure-tax-credit
https://home.treasury.gov/news/press-releases/jy1379
https://www.energy.gov/cmm/what-are-critical-materials-and-critical-minerals