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us/statute/26/25E/d — VIN number requirement · Axiom

VIN number requirement

1 rule

No credit shall be allowed under subsection (a) with respect to any vehicle unless the taxpayer includes the vehicle identification number of such vehicle on the return of tax for the taxable year.

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Encodings · 1

previously_owned_clean_vehicle_credit_allowed_before_magi_limitation26 USC § 25E (d) · derived

26 USC 25E(a), 26 USC 25E(d), 26 USC 25E(g)

name: previously_owned_clean_vehicle_credit_allowed_before_magi_limitation
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 25E(a), 26 USC 25E(d), 26 USC 25E(g)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/25E
          excerpt: >-
            qualified buyer who during a taxable year places in service a
            previously-owned clean vehicle
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/25E
          excerpt: unless the taxpayer includes the vehicle identification number
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/25E
          excerpt: >-
            No credit shall be allowed ... with respect to any vehicle acquired
            after September 30, 2025
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/25E#tentative_previously_owned_clean_vehicle_credit
          output: tentative_previously_owned_clean_vehicle_credit
          hash: sha256:local
versions:
  - effective_from: '2026-01-01'
    formula: >-
      if taxpayer_is_qualified_buyer and
      taxpayer_places_in_service_previously_owned_clean_vehicle_during_taxable_year
      and vehicle_identification_number_included_on_return and not
      vehicle_acquired_after_termination_date:
      tentative_previously_owned_clean_vehicle_credit else: 0

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▸rulespec code

Shown source

statutes/26/25E.yaml

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Rules

previously_owned_clean_vehicle_credit_cap

Parameter

source: 26 USC 25E(a)(1)

- name: previously_owned_clean_vehicle_credit_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25E(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: $4,000
  versions:
    - effective_from: '2026-01-01'
      formula: '4000'

previously_owned_clean_vehicle_credit_rate

Parameter

source: 26 USC 25E(a)(2)

- name: previously_owned_clean_vehicle_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25E(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: 30 percent of the sale price
  versions:
    - effective_from: '2026-01-01'
      formula: '0.30'

modified_adjusted_gross_income_joint_or_surviving_spouse_threshold

Parameter

source: 26 USC 25E(b)

- name: modified_adjusted_gross_income_joint_or_surviving_spouse_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25E(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: in the case of a joint return or a surviving spouse ... $150,000
  versions:
    - effective_from: '2026-01-01'
      formula: '150000'

modified_adjusted_gross_income_head_of_household_threshold

Parameter

source: 26 USC 25E(b)

- name: modified_adjusted_gross_income_head_of_household_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25E(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: in the case of a head of household ... $112,500
  versions:
    - effective_from: '2026-01-01'
      formula: '112500'

modified_adjusted_gross_income_other_taxpayer_threshold

Parameter

source: 26 USC 25E(b)

- name: modified_adjusted_gross_income_other_taxpayer_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25E(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: taxpayer not described in subparagraph (A) or (B), $75,000
  versions:
    - effective_from: '2026-01-01'
      formula: '75000'

previously_owned_clean_vehicle_model_year_minimum_years_before_acquisition_year

Parameter

source: 26 USC 25E(c)(1)(A)

- name: previously_owned_clean_vehicle_model_year_minimum_years_before_acquisition_year
  kind: parameter
  dtype: Integer
  source: 26 USC 25E(c)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: model year of which is at least 2 years earlier
  versions:
    - effective_from: '2026-01-01'
      formula: '2'

qualified_sale_price_cap

Parameter

source: 26 USC 25E(c)(2)(B)

- name: qualified_sale_price_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25E(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: sale price which does not exceed $25,000
  versions:
    - effective_from: '2026-01-01'
      formula: '25000'

section_30b_alternative_vehicle_gross_vehicle_weight_rating_cap

Parameter

source: 26 USC 25E(c)(1)(D)(ii)(II)

- name: section_30b_alternative_vehicle_gross_vehicle_weight_rating_cap
  kind: parameter
  dtype: Decimal
  source: 26 USC 25E(c)(1)(D)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: gross vehicle weight rating of less than 14,000 pounds
  versions:
    - effective_from: '2026-01-01'
      formula: '14000'

qualified_buyer_prior_credit_lookback_years

Parameter

source: 26 USC 25E(c)(3)(D)

- name: qualified_buyer_prior_credit_lookback_years
  kind: parameter
  dtype: Integer
  source: 26 USC 25E(c)(3)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: 3-year period ending on the date of the sale
  versions:
    - effective_from: '2026-01-01'
      formula: '3'

tentative_previously_owned_clean_vehicle_credit

Derived

source: 26 USC 25E(a)

- name: tentative_previously_owned_clean_vehicle_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25E(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: lesser of— (1) $4,000, or (2) ... 30 percent of the sale price
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            previously_owned_clean_vehicle_credit_cap,
            previously_owned_clean_vehicle_credit_rate * max(0, sale_price_with_respect_to_vehicle)
        )

previously_owned_clean_vehicle_credit_allowed_before_magi_limitation

Derived

source: 26 USC 25E(a), 26 USC 25E(d), 26 USC 25E(g)

- name: previously_owned_clean_vehicle_credit_allowed_before_magi_limitation
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25E(a), 26 USC 25E(d), 26 USC 25E(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: >-
              qualified buyer who during a taxable year places in service a previously-owned clean
              vehicle
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: unless the taxpayer includes the vehicle identification number
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: >-
              No credit shall be allowed ... with respect to any vehicle acquired after September
              30, 2025
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25E#tentative_previously_owned_clean_vehicle_credit
            output: tentative_previously_owned_clean_vehicle_credit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        if taxpayer_is_qualified_buyer and
        taxpayer_places_in_service_previously_owned_clean_vehicle_during_taxable_year and
        vehicle_identification_number_included_on_return and not
        vehicle_acquired_after_termination_date: tentative_previously_owned_clean_vehicle_credit
        else: 0

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VIN number requirement

1 rule

Official source

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No credit shall be allowed under subsection (a) with respect to any vehicle unless the taxpayer includes the vehicle identification number of such vehicle on the return of tax for the taxable year.

in view

Whole section

Encodings · 1

previously_owned_clean_vehicle_credit_allowed_before_magi_limitation26 USC § 25E (d) · derived

26 USC 25E(a), 26 USC 25E(d), 26 USC 25E(g)

name: previously_owned_clean_vehicle_credit_allowed_before_magi_limitation
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 25E(a), 26 USC 25E(d), 26 USC 25E(g)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/25E
          excerpt: >-
            qualified buyer who during a taxable year places in service a
            previously-owned clean vehicle
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/25E
          excerpt: unless the taxpayer includes the vehicle identification number
      - path: versions[0].formula
        kind: exception
        source:
          corpus_citation_path: us/statute/26/25E
          excerpt: >-
            No credit shall be allowed ... with respect to any vehicle acquired
            after September 30, 2025
      - path: versions[0].formula
        kind: import
        import:
          target: us:statutes/26/25E#tentative_previously_owned_clean_vehicle_credit
          output: tentative_previously_owned_clean_vehicle_credit
          hash: sha256:local
versions:
  - effective_from: '2026-01-01'
    formula: >-
      if taxpayer_is_qualified_buyer and
      taxpayer_places_in_service_previously_owned_clean_vehicle_during_taxable_year
      and vehicle_identification_number_included_on_return and not
      vehicle_acquired_after_termination_date:
      tentative_previously_owned_clean_vehicle_credit else: 0

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▸rulespec code

Shown source

statutes/26/25E.yaml

Displaying the canonical repository encoding.

This encoding covers the parent provision us/statute/26/25E; no dedicated encoding exists for this exact provision yet.

View on GitHub

Rules

previously_owned_clean_vehicle_credit_cap

Parameter

source: 26 USC 25E(a)(1)

- name: previously_owned_clean_vehicle_credit_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25E(a)(1)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: $4,000
  versions:
    - effective_from: '2026-01-01'
      formula: '4000'

previously_owned_clean_vehicle_credit_rate

Parameter

source: 26 USC 25E(a)(2)

- name: previously_owned_clean_vehicle_credit_rate
  kind: parameter
  dtype: Rate
  source: 26 USC 25E(a)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: 30 percent of the sale price
  versions:
    - effective_from: '2026-01-01'
      formula: '0.30'

modified_adjusted_gross_income_joint_or_surviving_spouse_threshold

Parameter

source: 26 USC 25E(b)

- name: modified_adjusted_gross_income_joint_or_surviving_spouse_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25E(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: in the case of a joint return or a surviving spouse ... $150,000
  versions:
    - effective_from: '2026-01-01'
      formula: '150000'

modified_adjusted_gross_income_head_of_household_threshold

Parameter

source: 26 USC 25E(b)

- name: modified_adjusted_gross_income_head_of_household_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25E(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: in the case of a head of household ... $112,500
  versions:
    - effective_from: '2026-01-01'
      formula: '112500'

modified_adjusted_gross_income_other_taxpayer_threshold

Parameter

source: 26 USC 25E(b)

- name: modified_adjusted_gross_income_other_taxpayer_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25E(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: taxpayer not described in subparagraph (A) or (B), $75,000
  versions:
    - effective_from: '2026-01-01'
      formula: '75000'

previously_owned_clean_vehicle_model_year_minimum_years_before_acquisition_year

Parameter

source: 26 USC 25E(c)(1)(A)

- name: previously_owned_clean_vehicle_model_year_minimum_years_before_acquisition_year
  kind: parameter
  dtype: Integer
  source: 26 USC 25E(c)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: model year of which is at least 2 years earlier
  versions:
    - effective_from: '2026-01-01'
      formula: '2'

qualified_sale_price_cap

Parameter

source: 26 USC 25E(c)(2)(B)

- name: qualified_sale_price_cap
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 25E(c)(2)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: sale price which does not exceed $25,000
  versions:
    - effective_from: '2026-01-01'
      formula: '25000'

section_30b_alternative_vehicle_gross_vehicle_weight_rating_cap

Parameter

source: 26 USC 25E(c)(1)(D)(ii)(II)

- name: section_30b_alternative_vehicle_gross_vehicle_weight_rating_cap
  kind: parameter
  dtype: Decimal
  source: 26 USC 25E(c)(1)(D)(ii)(II)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: gross vehicle weight rating of less than 14,000 pounds
  versions:
    - effective_from: '2026-01-01'
      formula: '14000'

qualified_buyer_prior_credit_lookback_years

Parameter

source: 26 USC 25E(c)(3)(D)

- name: qualified_buyer_prior_credit_lookback_years
  kind: parameter
  dtype: Integer
  source: 26 USC 25E(c)(3)(D)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: 3-year period ending on the date of the sale
  versions:
    - effective_from: '2026-01-01'
      formula: '3'

tentative_previously_owned_clean_vehicle_credit

Derived

source: 26 USC 25E(a)

- name: tentative_previously_owned_clean_vehicle_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25E(a)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: lesser of— (1) $4,000, or (2) ... 30 percent of the sale price
  versions:
    - effective_from: '2026-01-01'
      formula: |-
        min(
            previously_owned_clean_vehicle_credit_cap,
            previously_owned_clean_vehicle_credit_rate * max(0, sale_price_with_respect_to_vehicle)
        )

previously_owned_clean_vehicle_credit_allowed_before_magi_limitation

Derived

source: 26 USC 25E(a), 26 USC 25E(d), 26 USC 25E(g)

- name: previously_owned_clean_vehicle_credit_allowed_before_magi_limitation
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 25E(a), 26 USC 25E(d), 26 USC 25E(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: >-
              qualified buyer who during a taxable year places in service a previously-owned clean
              vehicle
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: unless the taxpayer includes the vehicle identification number
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/25E
            excerpt: >-
              No credit shall be allowed ... with respect to any vehicle acquired after September
              30, 2025
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/25E#tentative_previously_owned_clean_vehicle_credit
            output: tentative_previously_owned_clean_vehicle_credit
            hash: sha256:local
  versions:
    - effective_from: '2026-01-01'
      formula: >-
        if taxpayer_is_qualified_buyer and
        taxpayer_places_in_service_previously_owned_clean_vehicle_during_taxable_year and
        vehicle_identification_number_included_on_return and not
        vehicle_acquired_after_termination_date: tentative_previously_owned_clean_vehicle_credit
        else: 0