Imagine a couple of hours meaning the difference between saving tens of thousands of dollars and leaving that money on the table. That could be the case for many corporations or individuals considering buying Electric Vehicles “EVs” in the next year or two.
等到1月1日之后再购买电动汽车, 2023年可能意味着放弃7美元,每辆车500美元的税收抵免.
作为《bet9平台游戏》(以下简称“法案”)的一部分, 于8月16日签署成为法律, 2022, Congress and President Biden changed the existing 税 benefits available for purchases of new and used EVs. The Act changed many major aspects of Internal Revenue Code “IRC” Section 30D which provides the requirements and funding amounts for Qualified Plug-in Electric Drive Motor Vehicles Credit.
第一个, the Act removes a limit on the number of EVs that any individual manufacturer can produce and still have their vehicles qualify for the credit. 以前, the American Reinvestment and Recovery Act of 2009 limited manufacturers to being able to produce 200,2000辆合格车辆在美国使用.S. 仍然有消费者有资格获得信贷. 显著的U.S. 电动汽车制造商, Tesla and GM have been disqualified from receiving this credit for a number of years because of hitting this lifetime limit. Now their vehicles will be eligible for the credit, provided they meet new additional requirements.
第二个, 为了使车辆有资格获得信贷, the vehicle must have final assembly occur in North America and materials for batteries must not be sourced from “foreign entities of concern,，其中包括俄罗斯和中国等国家. 值得注意的是, 1月1日前购买的车辆, 2024 do not have to meet the sourcing requirements for battery production. Vehicles purchased either through a written binding contract before August 16, 2022, but which have not received delivery of the vehicle until after August 16, 2022年或8月16日之后购买, 2022年，但在12月31日前, 2022 do not have to meet the final assembly requirements. The National Highway Traffic Safety Administration (NHTSA) has a VIN译码器 where consumers can 搜索 the VIN of their vehicle and see if it meets the final assembly requirement.
第三, 12月31日以后投入使用的车辆, 2023, used vehicles are able to qualify for the credit as well. 以前, under the American Reinvestment and Recovery Act of 2009, 二手车没有资格获得信贷. Used vehicles will not be subject to the same final assembly and battery material sourcing requirements as new vehicles but will receive a reduced maximum credit value of $4,每辆车000.
除上述要求外, there are several other considerations consumers should make before purchasing an EV with the intent of receiving maximum value from the 税 credit.
Schneider Downs’ 税 advisors have experience and expertise in a wide range of industries, 包括汽车, 建设, 房地产, 制造业, 能源 & 资源, 高等教育, Not-for-profits, 运输 and others. Our industry knowledge and focus ensure the delivery of technical 税 strategies that can be implemented as practical business initiatives.
要了解更多信息，请访问我们专门的 税务bet9平台游戏 page or reach out to your Schneider Downs 税 consultant.
