Commercial clean vehicle credit (45W)
Tax credit
Agency: Internal Revenue Service. Agency source
This directory is not tax advice. Confirm eligibility, tax-year rules, deadlines and filing requirements with a tax professional.
Acquisition cutoff has passed [IRS commercial clean vehicle credit]
- Who qualifies
- Businesses and eligible tax-exempt organizations placing qualifying commercial clean vehicles in service for US use, not resale, subject to vehicle and depreciation rules. [IRS commercial clean vehicle credit]
- What it’s worth
- Up to $7,500 for vehicles under 14,000 pounds GVWR or $40,000 for heavier vehicles, limited by basis percentage and incremental cost. Business credits are nonrefundable. [IRS commercial clean vehicle credit]
- How to claim
- IRS lists Form 8936 for partnerships and S corporations and Form 3800 for other taxpayers; tax-exempt entities file Form 990-T with Form 3800. Follow the applicable-year instructions. [IRS commercial clean vehicle credit]
- Deadlines and application windows
- Vehicles acquired after September 30, 2025 are ineligible. A binding written contract and payment by that date can qualify a later delivery, subject to all other requirements. [IRS commercial clean vehicle credit]
Amounts are subject to the conditions in each listing. A source review does not mean applications are open or that a business qualifies.
Official sources
Listing reviewed