TITLE 26. INTERNAL REVENUE CODE § 30D. Clean vehicle credit., 26 USCS § 30D


Summary

(a) Allowance of credit. There shall be allowed as a credit against the tax imposed by this chapter [26 USCS §§ 1 et seq.] for the taxable year an amount equal to the sum of the credit amounts determined under subsection (b) with respect to each new clean vehicle placed in service by the taxpayer during the taxable year.
(b) Per vehicle dollar limitation.
(1) In general. The amount determined under this subsection with respect to any new clean vehicle is the sum of the amounts determined under paragraphs (2) and (3) with respect to such vehicle.
(2) Critical minerals. In the case of a vehicle with respect to which the requirement described in subsection (e)(1)(A) is satisfied, the amount determined under this paragraph is $3,750.
(3) Battery components. In the case of a vehicle with respect to which the requirement described in subsection (e)(2)(A) is satisfied, the amount determined under this paragraph is $3,750.
(c) Application with other credits.
Business credit treated as part of general ...