The vehicle category defined in U.S. tax law for eligibility under the clean vehicle credit.
New clean vehicle is the anchor object in U.S. IRA §30D. It matters because the credit does not apply to any vehicle that sounds environmentally friendly in ordinary speech; it applies to a legally defined category with specific conditions.
26 U.S.C. § 30D - Clean Vehicle Credit
a motor vehicle— (A) the original use of which commences with the taxpayer, (B) which is acquired for use or lease by the taxpayer and not for resale, (C) which is made by a qualified manufacturer, (D) which is treated as a motor vehicle for purposes of title II of the Clean Air Act, (E) which has a gross vehicle weight rating of less than 14,000 pounds, (F) which is propelled to a significant extent by an electric motor which draws electricity from a battery which— (i) has a capacity of not less than 7 kilowatt hours, and (ii) is capable of being recharged from an external source of electricity, (G) the final assembly of which occurs within North America, and (H) for which the person who sells any vehicle to the taxpayer furnishes a report to the taxpayer and to the Secretary, at such time and in such manner as the Secretary shall provide, containing— (i) the name and taxpayer identification number of the taxpayer, (ii) the vehicle identification number of the vehicle, unless, in accordance with any applicable rules promulgated by the Secretary of Transportation, the vehicle is not assigned such a number, (iii) the battery capacity of the vehicle, (iv) verification that original use of the vehicle commences with the taxpayer, (v) the maximum credit under this section allowable to the taxpayer with respect to the vehicle, and (vi) in the case of a taxpayer who makes an election under subsection (g)(1), any amount described in subsection (g)(2)(C) which has been provided to such taxpayer.
Reference: Section 30D(d)(1)
This term matters when manufacturers, dealers, and policy teams assess whether a vehicle can qualify for the U.S. clean vehicle credit. It sets the baseline for how related battery, assembly, and manufacturer terms should be interpreted.
For Minespider, new clean vehicle is a useful reminder that incentive regimes create their own operational product categories. The key is linking that legal category to the battery and supply-chain information needed to support eligibility.