A qualified vehicle for the
Commercial Clean Vehicle Credit is a vehicle that you purchase to use in the United States that meets these requirements:
- Purchased before October 1, 2025.
- Have a battery capacity of at least 15 kilowatt hours (7 kilowatt hours for vehicles under 14,000 pounds GVWR)
- Was made primarily for use on public roads or is mobile machinery as defined in section 4053(8)
- Can be depreciated
- Usually must be made by a qualified manufacturer
Some fuel cell motor vehicles may also qualify. See the
Form 8936 Instructions for more information.