Regulation glossary hub

US IRA §30D Glossary

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.

United StatesStatute10 defined terms

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

Key defined terms

A short curated set of terms to help readers orient themselves before moving into the full regulation-specific glossary.

capacity

A regulatory term referring to with respect to any battery, the quantity of electricity which the battery is capable of storing.

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dealer

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
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eligible entity

A regulatory term referring to with respect to the vehicle for which the credit is allowed under subsection (a).

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final 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.

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foreign 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.

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Indian tribal government

A regulatory term referring to the recognized governing body of any Indian or Alaska Native tribe, band, nation, pueblo, village, community.

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modified 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.

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motor vehicle

A regulatory term referring to any vehicle which is manufactured primarily for use on public streets, roads.

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new clean vehicle

The vehicle category defined in U.S. tax law for eligibility under the clean vehicle credit.

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qualified manufacturer

A regulatory term referring to any manufacturer (within the meaning of the regulations prescribed by the Administrator of the Environmental Protection.

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