Основные выводы
- 01The federal EV tax credit ended for vehicles acquired after September 30, 2025 — purchases on or after October 1, 2025 no longer qualify for any amount.
- 02Before the cutoff, new EVs could qualify for up to $7,500 (Section 30D) and used EVs for up to $4,000 or 30% of the sale price (Section 25E).
- 03MSRP caps were $55,000 for sedans and $80,000 for SUVs, pickups, and vans; the $7,500 was split into two $3,750 halves for critical minerals and battery components.
- 04Some US states and utilities still run their own EV incentives — those are separate from the repealed federal credit.
The Credit Ended September 30, 2025
Important: the federal EV tax credit no longer exists for new purchases. The 2025 budget reconciliation act repealed both the new (Section 30D) and previously-owned (Section 25E) Clean Vehicle Credits for vehicles acquired after September 30, 2025. If you buy an EV on or after October 1, 2025, you cannot claim the $7,500 or $4,000 credit on your federal return. This guide and the checker model the historical rules for vehicles acquired on or before the cutoff.
When it was active, the federal EV tax credit sounded simple — buy an electric car, get up to $7,500 off your taxes — but qualifying involved at least five separate gates: the vehicle's MSRP, your modified adjusted gross income, where the vehicle was finally assembled, where the battery components were manufactured, and where the critical minerals in those batteries were sourced. The used credit under Section 25E added price caps, model-year requirements, and a lifetime limit of one claim per person. The checker walks through every rule so you can confirm whether a pre-cutoff purchase qualified — all free, in your browser, without an account.
How to Check Your EV Tax Credit Eligibility
The checker covers both new (30D) and used (25E) credits in one tool.
- 01
Choose new or used vehicle
Select New (Section 30D) for a fresh purchase or Used (Section 25E) for a previously-owned EV. The relevant rule set loads automatically.
- 02
Enter the MSRP or sale price
For new vehicles, enter the manufacturer-suggested retail price. For used, enter the dealer or private-party sale price. The tool checks this against the applicable cap.
- 03
Select body style
For new vehicles, choose sedan/car or SUV/pickup/van. The MSRP cap differs between these categories, and the tool applies the correct threshold.
- 04
Enter your filing status and modified AGI
Select single, head of household, or married filing jointly and enter your modified adjusted gross income. The tool flags whether you are under the income limit.
- 05
Answer the assembly and battery sourcing questions
Indicate whether the vehicle was finally assembled in North America and whether it meets the battery component and critical mineral requirements. The tool splits the $7,500 into its two $3,750 halves based on your answers.
Key Requirements for the New Vehicle Credit (30D)
Your vehicle and your income must clear all of these hurdles:
- 01Vehicle MSRP at or below $55,000 for sedans, or $80,000 for SUVs/pickups/vans
- 02Final assembly in North America
- 03Battery component sourcing meets the IRS threshold for the $3,750 component half
- 04Critical mineral sourcing meets the IRS threshold for the $3,750 minerals half
- 05Modified AGI below the IRS limit for your filing status in the purchase year or prior year
- 06Vehicle purchased for personal use, not resale
Section 25E: The Used EV Credit Rules
The previously-owned Clean Vehicle Credit gives buyers of used EVs and PHEVs a credit of up to $4,000 or 30% of the sale price, whichever is smaller. The vehicle must be at least two model years old, sold by a licensed dealer for $25,000 or less, and neither you nor the previous buyer can have already claimed Section 25E on that specific vehicle. You can only claim Section 25E once per lifetime.
The income limits for used vehicles are lower than for new ones. Check the IRS thresholds for your filing status — the checker applies those limits automatically and tells you whether you qualify based on what you enter.
EV Federal Tax Credit FAQ
Is the federal EV tax credit available in 2026?
No. The 2025 budget reconciliation act repealed both the new (Section 30D) and used (Section 25E) Clean Vehicle Credits for vehicles acquired after September 30, 2025. Purchases on or after October 1, 2025 do not qualify for any federal EV credit.
How much was the federal EV tax credit before it ended?
Up to $7,500 for qualifying new EVs and PHEVs under Section 30D, and up to $4,000 (or 30% of sale price) for qualifying used EVs under Section 25E — for vehicles acquired on or before September 30, 2025.
What was the MSRP cap for the new EV credit?
$55,000 for sedans and cars, and $80,000 for SUVs, pickups, and vans, based on the manufacturer-suggested retail price.
What are the income limits for the new EV credit?
$300,000 for joint filers, $225,000 for head of household, and $150,000 for single filers — based on modified AGI in either the purchase year or the prior year.
Can I claim the used EV credit more than once?
No. Section 25E may only be claimed once per person per lifetime, and the same vehicle cannot have been used to claim the credit before.
What does the battery sourcing split mean?
The $7,500 credit is split into two $3,750 halves — one for battery components and one for critical minerals. A vehicle can qualify for one half, both, or neither depending on where its battery was manufactured and where the minerals were sourced.
Does the checker confirm whether a specific car model qualifies?
It models the IRS rules, not a live vehicle database. Verify your specific make, model, trim, and model year against the current eligible list at FuelEconomy.gov before purchasing.