Glossary
Glossary term

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.

1 official sourcessingle_source

What does modified adjusted gross income mean?

Modified adjusted gross income is part of the formal vocabulary used in clean vehicle incentive eligibility, battery supply chains, and EV market-access requirements. For this glossary, the key point is understanding how the source defines the term and where that definition sits within broader compliance or data requirements.

Official definitions by source

US IRA §30D

26 U.S.C. § 30D - Clean Vehicle Credit

adjusted gross income increased by any amount excluded from gross income under section 911, 931, or 933.

Reference: Section 30D(f)(10)(C)

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Why it matters in practice

In practice, this term matters when mapping who is responsible for obligations, declarations, market placement, recordkeeping, or due-diligence steps within clean vehicle incentive eligibility, battery supply chains, and EV market-access requirements.

Minespider commentary

For Minespider, modified adjusted gross income is best treated as a responsibility and workflow term. The important question is which actor, document, or compliance step the source is actually assigning through this definition.

Common confusions

  • Assuming the everyday meaning of modified adjusted gross income is enough without checking the official source definition.
  • Using modified adjusted gross income as a loose generic label rather than the narrower meaning used in the source text.
  • Confusing modified adjusted gross income with a neighboring legal actor or responsibility term without checking how the source allocates obligations.