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
dealer
A multi-source commercial actor term whose exact role depends on whether the source concerns ESPR product offers, waste transactions, or US clean-vehicle credit workflows.
ESPRUS IRA §30DEU Waste Framework Directive
Read termOfficial source
26 U.S.C. § 30D - Clean Vehicle Credit
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