[20190514]IF11017_插电式电动汽车税收抵免.pdf

https:/crsreports.congress.gov Updated May 14, 2019The Plug-In Electric Vehicle Tax CreditBuyers of qualifying plug-in electric vehicles (EVs) may be able to claim a federal income tax credit of up to $7,500. The tax credit phases out once a vehicle manufacturer has sold 200,000 qualifying vehicles. Tesla and GM have reached this threshold, and credits for Tesla and GM vehicles will begin phasing out in 2019. In the 116th Congress, legislation has been introduced that would expand tax credits for EVs. Legislation has also been introduced to repeal the provision. This In Focus provides an overview of the plug-in EV tax credit and briefly discusses relevant economic policy considerations. Tax Credit for Plug-In Electric Vehicles The primary federal tax incentive for plug-in electric vehicles is the Internal Revenue Code (IRC) Section 30D credit. The credit ranges from $2,500 to $7,500 per vehicle, depending on the vehicles battery capacity (and subject to the per manufacturer limit). For individuals, the credit can only be used to offset a taxpayers tax liability in the current tax year (i.e., there is no carryback or carry forward). The credit is nonrefundable, meaning the amount o