As the trucking industry moves toward sustainability, more businesses and owner-operators are considering plug-in electric vehicles (EVs) for their fleets. If you purchased a new qualified electric truck or light-duty vehicle in 2022 or earlier, you may still be eligible for a Clean Vehicle Tax Credit of up to $7,500 under Internal Revenue Code Section 30D.
Here’s what truckers and fleet owners need to know about this federal tax benefit and how to claim it—even in 2025.
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What Is the Clean Vehicle Tax Credit?
The Clean Vehicle Tax Credit is a nonrefundable federal incentive designed to reduce the cost of purchasing eligible electric vehicles. It applies to both individuals and businesses, including trucking companies and independent operators.
How the Credit Is Calculated:
- $2,917 for vehicles with a battery capacity of at least 5 kilowatt-hours (kWh)
- Plus $417 for every kWh over 5
- Maximum credit: $7,500
Important: This is a nonrefundable credit, meaning it can reduce your tax bill to zero, but you cannot receive more than what you owe—and you can’t carry it forward to future tax years.
Do You Still Qualify in 2025?
If you purchased and took delivery of a qualified EV in 2022, you can still file or amend your 2022 tax return to claim this credit using IRS Form 8936.
If you entered a binding contract in 2022 but didn’t receive the vehicle until later, your eligibility depends on the delivery date and whether your purchase meets final assembly requirements (explained below).
You cannot claim the 2022 EV credit if your vehicle was delivered in 2023 or later. For newer EV purchases, refer to the rules for 2023 and after.
Who Is Eligible?
To qualify for the Clean Vehicle Tax Credit:
- You must have purchased the vehicle for personal or business use, not for resale
- The vehicle must be used primarily in the United States
Businesses that purchased electric light trucks or company vehicles for operations also qualify if the vehicles meet the eligibility criteria.
What Vehicles Qualify?
To be eligible under the 2022 rules, your electric vehicle must:
- Have an external charging source
- Weigh under 14,000 pounds (GVWR) — this includes most light-duty electric trucks
- Be manufactured by a company that hasn’t sold more than 200,000 EVs in the U.S. at the time of purchase
For vehicles purchased between August 17 and December 31, 2022, they must also meet the Final Assembly in North America requirement.
How to Verify Your Vehicle:
Use the Department of Energy’s VIN Decoder Tool to confirm if your truck was assembled in North America. Also, cross-reference with the list of qualifying models from 2022 and early 2023.
Binding Contracts and Delivery Dates
If you entered a written binding contract between January 1 and August 15, 2022, but took delivery of the vehicle after August 16, you may still qualify under the prior EV credit rules.
A binding contract typically means:
- It’s enforceable under state law
- You made a significant non-refundable deposit
- It does not limit damages for cancellation (e.g., loss of deposit isn’t the only penalty)
Depending on when the vehicle was delivered, you may need to amend your 2022 tax return to claim the credit.
How to Claim the Credit
To claim the Clean Vehicle Tax Credit:
- File IRS Form 8936 (Clean Vehicle Credits) with your 2022 tax return
- Include your vehicle’s VIN (Vehicle Identification Number)
- Work with your tax professional to amend your return if needed
Missed it the first time? You can still file an amended 2022 return in 2025 to claim the credit.
Important Note About Two-Wheeled Vehicles
The EV credit for qualified two-wheeled plug-in electric vehicles expired in 2022. However, if you purchased one in 2021 but placed it in service in 2022, you may still qualify. For purchases made after 2021, the credit no longer applies.
Final Thoughts for Truckers and Fleet Owners
While the Clean Vehicle Tax Credit under the 2022 rules is no longer available for new purchases in 2025, it’s not too late to claim your credit if you bought and received a qualified electric truck back in 2022. Whether you’re a trucking business, fleet operator, or independent driver, claiming this credit could mean thousands in savings.
At Truck2290.com, we’re not just here to help you e-file Form 2290 for Heavy Vehicle Use Tax—we also keep you informed about the latest IRS updates that matter to your business.
Need Help with IRS Filings?
Visit Truck2290.com to file your HVUT Form 2290 quickly, securely, and accurately. Our platform is trusted by thousands of truckers across the U.S. for fast Schedule 1 generation and year-round support.
FAQs
1. Can I claim the EV tax credit if I bought a vehicle in 2022 but didn’t file for it?
Yes. You can file an amended 2022 tax return with Form 8936 to claim the credit, as long as the vehicle and purchase meet eligibility requirements.
2. Is the Clean Vehicle Tax Credit available for commercial trucks over 14,000 pounds?
No. The Section 30D credit applies only to vehicles under 14,000 pounds (GVWR). However, separate commercial clean vehicle credits may apply.
3. Can I still file Form 2290 if I switch to an electric truck?
Yes. Even electric trucks must file Form 2290 if they weigh 55,000 pounds or more and are used on public highways. Truck2290.com supports e-filing for all qualifying vehicles.
4. Do leased vehicles qualify for the EV tax credit?
The credit generally applies to vehicle owners, not lessees. In leasing cases, the lessor (leasing company) may claim the credit and potentially pass the savings to you.