High-level summary
Definitions used in 26 U.S.C. § 30D for the U.S. clean vehicle credit, including concepts around new clean vehicles, dealers, batteries, and qualifying manufacturers.
For Minespider, these definitions matter because U.S. clean vehicle incentives intersect with battery supply chains, final assembly, qualifying manufacturers, and evidentiary language around vehicles and battery attributes.
Who it affects
- Clean vehicle manufacturers and qualifying manufacturers
- Dealers and eligible entities transferring the credit
- Battery and supply-chain teams supporting U.S. incentive eligibility
- Compliance, tax, and policy teams working on EV market access in the United States
capacity
A regulatory term referring to with respect to any battery, the quantity of electricity which the battery is capable of storing.
US IRA §30D
Read termdealer
A cross-source market actor term whose role depends on whether the source is focused on product supply or vehicle-credit eligibility.
ESPRUS IRA §30D
Read termeligible entity
A regulatory term referring to with respect to the vehicle for which the credit is allowed under subsection (a).
US IRA §30D
Read termfinal assembly
A regulatory term referring to the process by which a manufacturer produces a new clean vehicle at, or through the use of, a plant, factory.
US IRA §30D
Read termforeign entity of concern
A regulatory term referring to foreign entity of concern (as defined in section 40207(a)(5) of the Infrastructure Investment and Jobs Act (42 U.S.C. 18.
US IRA §30D
Read termIndian tribal government
A regulatory term referring to the recognized governing body of any Indian or Alaska Native tribe, band, nation, pueblo, village, community.
US IRA §30D
Read termmodified adjusted gross income
A regulatory term referring to adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.
US IRA §30D
Read termmotor vehicle
A regulatory term referring to any vehicle which is manufactured primarily for use on public streets, roads.
US IRA §30D
Read termnew clean vehicle
The vehicle category defined in U.S. tax law for eligibility under the clean vehicle credit.
US IRA §30D
Read termqualified manufacturer
A regulatory term referring to any manufacturer (within the meaning of the regulations prescribed by the Administrator of the Environmental Protection.
US IRA §30D
Read termOfficial source
26 U.S.C. § 30D - Clean Vehicle Credit
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