April 2, 2024

Internal Revenue Code (IRC) Section 30D provides a tax credit with respect to each new clean vehicle that a taxpayer purchases and places in service. Section 30D has been amended several times, most recently by the Inflation Reduction Act of 2022 (the IRA). The discussion of credits for qualified previously owned or used clean vehicles under IRC §25E is beyond the scope of this article.

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As chairwoman of the board, I am honored to continue serving alongside such a dedicated and accomplished group of individuals. Together, we have achieved remarkable milestones, and I am eager to build upon our collective success.