- Purchased before October 1, 2025.
- Have a battery capacity of at least 7 kilowatt hours.
- Was made primarily for use on public roads.
- Have a gross vehicle weight rating of less than 14,000 pounds.
- Undergo final assembly in North America.
- Be made by a qualified manufacturer.
- You must buy the vehicle new.
- The seller must report the required information to you at the time of sale and to the IRS.
- The vehicle's manufacturer suggested retail price (MSRP)* can't exceed:
- $80,000 for vans, sport utility vehicles and pickup trucks
- $55,000 for other vehicles
- The battery of the vehicle must meet critical mineral and battery requirements in section 30D(d) for the calendar year it's placed in service.
- Battery must not contain components manufactored or assembled by a Foreign Entity of Concern (FEOC).
To see if a vehicle qualifies see fueleconomy.gov .
Some fuel cell motor vehicles may also qualify. See the Form 8936 Instructions for more information.