New Vehicle Models Qualify for Energy Efficient Tax Credits IRC 30D provides a credit for taxpayers who have acquired a Qualified Plug-in Electric Drive Motor Vehicle. These “qualifying vehicles” include light trucks and passenger vehicles. Electric and plug-in hybrid vehicles purchased after December 31, 2009, are entitled to a credit of $2,500. However, a taxpayer … Continue reading Clean Energy Vehicle Tax Credits May Benefit Individuals and Pass-Through Entities