New Qualified Plug-In Electric Drive Motor Vehicle Credit

Qualified Plug-In Electric Drive Motor Vehicles (IRC 30D)

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks. For vehicles acquired after 12/31/2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500.

The credit begins to phase out for a manufacturer's vehicles when at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). For additional information see Notice 2009-89.

Manufacturers of the vehicles listed below have provided appropriate information and have received from the Service acknowledgement of the vehicles eligibility for the credit and the amount of the qualifying credit. The list of qualified vehicles provided below applies only to vehicles acquired after December 31, 2009.

Ford Motor Company

 Model Year Vehicle Description Credit Amount
 2012, 2013, 2014, 2015,2016, 2017, 2018 Focus Electric $7,500
 2013, 2014, 2015, 2016, 2017 C-MAX Energi $4,007
 2013, 2014, 2015, 2016, 2017 Fusion Energi $4,007
 2019, 2020 Fusion Energi $4,609
 2020, 2021, 2022 Lincoln Aviator Grand Touring $6,534
 2021, 2022 Lincoln Corsair Grand Touring (PHEV) $6,843
 2020, 2021, 2022 Escape Plug-In Hybrid $6,843
 2021 Mustang Mach-E First Edition Premium AWD $7,500
 2021, 2022 Mustang Mach-E California Route 1 (AWD, RWD models) $7,500
 2021, 2022 Mustang Mach-E Premium (AWD, RWD models) $7,500
 2021, 2022 Mustang Mach-E Select (AWD, RWD models) $7,500
 2021, 2022 Mustang Mach-E GT $7,500
 2022 E-Transit $7,500
*Information from IRS.gov