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Transfer of credit

Official source

Rules similar to the rules of section 30D(g) shall apply.

in view

Whole section

▸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

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 30D (g)inferredUS Federal › Statutes › Title 26 › § 30D › (g)

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us/statute/26/25E/f — Transfer of credit · Axiom

Transfer of credit

Official source

Rules similar to the rules of section 30D(g) shall apply.

in view

Whole section

▸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

▸citations (1)

References

This rule cites 1 other rule.

26 USC § 30D (g)inferredUS Federal › Statutes › Title 26 › § 30D › (g)