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Tax treatment of payments

2 rules

Official source

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With respect to any payment described in paragraph (2)(C), such payment—

(A) shall not be includible in the gross income of the taxpayer, and

(B) with respect to the dealer, shall not be deductible under this title.

in view

Whole section

Encodings · 2

transferred_credit_payment_includible_in_taxpayer_gross_income26 USC § 30D (g)(5) (A) · derived

26 USC 30D(g)(5)(A)

name: transferred_credit_payment_includible_in_taxpayer_gross_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 30D(g)(5)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/30D
          excerpt: shall not be includible in the gross income of the taxpayer
versions:
  - effective_from: '2024-01-01'
    formula: '0'

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transferred_credit_payment_deductible_by_dealer26 USC § 30D (g)(5) (B) · derived

26 USC 30D(g)(5)(B)

name: transferred_credit_payment_deductible_by_dealer
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 30D(g)(5)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/30D
          excerpt: with respect to the dealer, shall not be deductible under this title
versions:
  - effective_from: '2024-01-01'
    formula: '0'

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▸rulespec code

Shown source

statutes/26/30D.yaml

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Rules

critical_minerals_credit_amount

Parameter

source: 26 USC 30D(b)(2)

- name: critical_minerals_credit_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: the amount determined under this paragraph is $3,750
  versions:
    - effective_from: '2023-01-01'
      formula: '3750'

battery_components_credit_amount

Parameter

source: 26 USC 30D(b)(3)

- name: battery_components_credit_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: the amount determined under this paragraph is $3,750
  versions:
    - effective_from: '2023-01-01'
      formula: '3750'

new_clean_vehicle_gross_vehicle_weight_rating_limit

Parameter

source: 26 USC 30D(d)(1)(E)

- name: new_clean_vehicle_gross_vehicle_weight_rating_limit
  kind: parameter
  dtype: Integer
  source: 26 USC 30D(d)(1)(E)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: less than 14,000 pounds
  versions:
    - effective_from: '2023-01-01'
      formula: '14000'

new_clean_vehicle_battery_capacity_minimum_kilowatt_hours

Parameter

source: 26 USC 30D(d)(1)(F)(i)

- name: new_clean_vehicle_battery_capacity_minimum_kilowatt_hours
  kind: parameter
  dtype: Decimal
  source: 26 USC 30D(d)(1)(F)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: not less than 7 kilowatt hours
  versions:
    - effective_from: '2023-01-01'
      formula: '7'

critical_minerals_applicable_percentage_initial

Parameter

source: 26 USC 30D(e)(1)(B)(i)

- name: critical_minerals_applicable_percentage_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: 40 percent
  versions:
    - effective_from: '2023-01-01'
      formula: '0.40'

critical_minerals_applicable_percentage_calendar_year_following_initial

Parameter

source: 26 USC 30D(e)(1)(B)(ii)

- name: critical_minerals_applicable_percentage_calendar_year_following_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2024, 50 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.50'

critical_minerals_applicable_percentage_second_calendar_year_after_initial

Parameter

source: 26 USC 30D(e)(1)(B)(iii)

- name: critical_minerals_applicable_percentage_second_calendar_year_after_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2025, 60 percent
  versions:
    - effective_from: '2025-01-01'
      formula: '0.60'

critical_minerals_applicable_percentage_third_calendar_year_after_initial

Parameter

source: 26 USC 30D(e)(1)(B)(iv)

- name: critical_minerals_applicable_percentage_third_calendar_year_after_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2026, 70 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.70'

battery_components_applicable_percentage_initial

Parameter

source: 26 USC 30D(e)(2)(B)(i)

- name: battery_components_applicable_percentage_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(2)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: 50 percent
  versions:
    - effective_from: '2023-01-01'
      formula: '0.50'

battery_components_applicable_percentage_following_two_calendar_years

Parameter

source: 26 USC 30D(e)(2)(B)(ii)

- name: battery_components_applicable_percentage_following_two_calendar_years
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(2)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2024 or 2025, 60 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.60'

battery_components_applicable_percentage_third_calendar_year_after_initial

Parameter

source: 26 USC 30D(e)(2)(B)(iii)

- name: battery_components_applicable_percentage_third_calendar_year_after_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(2)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2026, 70 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.70'

modified_adjusted_gross_income_other_threshold

Parameter

source: 26 USC 30D(f)(10)(B)(iii)

- name: modified_adjusted_gross_income_other_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(10)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: $150,000
  versions:
    - effective_from: '2023-01-01'
      formula: '150000'

manufacturer_suggested_retail_price_van_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(i)

- name: manufacturer_suggested_retail_price_van_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of a van, $80,000
  versions:
    - effective_from: '2023-01-01'
      formula: '80000'

manufacturer_suggested_retail_price_sport_utility_vehicle_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(ii)

- name: manufacturer_suggested_retail_price_sport_utility_vehicle_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of a sport utility vehicle, $80,000
  versions:
    - effective_from: '2023-01-01'
      formula: '80000'

manufacturer_suggested_retail_price_pickup_truck_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(iii)

- name: manufacturer_suggested_retail_price_pickup_truck_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of a pickup truck, $80,000
  versions:
    - effective_from: '2023-01-01'
      formula: '80000'

manufacturer_suggested_retail_price_other_vehicle_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(iv)

- name: manufacturer_suggested_retail_price_other_vehicle_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of any other vehicle, $55,000
  versions:
    - effective_from: '2023-01-01'
      formula: '55000'

modified_adjusted_gross_income_for_new_clean_vehicle_credit

Derived

source: 26 USC 30D(f)(10)(C)

- name: modified_adjusted_gross_income_for_new_clean_vehicle_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(f)(10)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/911/a#section_911_amount_excluded_from_gross_income
            output: section_911_amount_excluded_from_gross_income
            hash: sha256:b128d251a0f74fc46a27e516e864e53c8d25442f5b419c7bb3bb4b607542d725
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/931#amount_excluded_from_gross_income_under_section_931
            output: amount_excluded_from_gross_income_under_section_931
            hash: sha256:1fa430ea6a413cdaea822ffd05121d78a82954e52929f5a8e48a80c85249c295
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/933#income_excluded_from_gross_income_under_section_933
            output: income_excluded_from_gross_income_under_section_933
            hash: sha256:e9b939801362efae757d1886823555c38a5f4ea828538308fe531f3619adc72f
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        adjusted_gross_income
        + section_911_amount_excluded_from_gross_income
        + amount_excluded_from_gross_income_under_section_931
        + income_excluded_from_gross_income_under_section_933

vehicle_satisfies_new_clean_vehicle_definition

Derived

source: 26 USC 30D(d)

- name: vehicle_satisfies_new_clean_vehicle_definition
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 30D(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        original_use_of_vehicle_commences_with_taxpayer

        and vehicle_acquired_for_use_or_lease_by_taxpayer

        and not vehicle_acquired_for_resale

        and vehicle_made_by_qualified_manufacturer

        and vehicle_treated_as_motor_vehicle_for_clean_air_act_title_ii

        and gross_vehicle_weight_rating < new_clean_vehicle_gross_vehicle_weight_rating_limit

        and
        vehicle_propelled_to_significant_extent_by_electric_motor_drawing_electricity_from_battery

        and battery_capacity_kilowatt_hours >=
        new_clean_vehicle_battery_capacity_minimum_kilowatt_hours

        and battery_capable_of_recharge_from_external_electricity_source

        and final_assembly_occurs_within_north_america

        and seller_report_furnished_to_taxpayer_and_secretary

        and not vehicle_excluded_by_foreign_entity_of_concern_critical_minerals_rule

        and not vehicle_excluded_by_foreign_entity_of_concern_battery_components_rule

critical_minerals_requirement_satisfied

Derived

source: 26 USC 30D(e)(1)(A)

- name: critical_minerals_requirement_satisfied
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 30D(e)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        applicable_critical_minerals_value_percentage_from_qualifying_sources
        >= applicable_critical_minerals_percentage_certified_by_qualified_manufacturer

battery_components_requirement_satisfied

Derived

source: 26 USC 30D(e)(2)(A)

- name: battery_components_requirement_satisfied
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 30D(e)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        battery_components_value_percentage_manufactured_or_assembled_in_north_america
        >= applicable_battery_components_percentage_certified_by_qualified_manufacturer

per_vehicle_credit_amount_before_special_rules

Derived

source: 26 USC 30D(b)

- name: per_vehicle_credit_amount_before_special_rules
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#critical_minerals_credit_amount
            output: critical_minerals_credit_amount
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#battery_components_credit_amount
            output: battery_components_credit_amount
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        (if critical_minerals_requirement_satisfied: critical_minerals_credit_amount else: 0)
        + (if battery_components_requirement_satisfied: battery_components_credit_amount else: 0)

vehicle_credit_allowed_after_vehicle_special_rules

Derived

source: 26 USC 30D(f)

- name: vehicle_credit_allowed_after_vehicle_special_rules
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 30D(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        vehicle_satisfies_new_clean_vehicle_definition

        and vehicle_complies_with_applicable_clean_air_act_or_state_air_quality_provisions

        and vehicle_complies_with_title_49_motor_vehicle_safety_provisions

        and credit_has_not_previously_been_allowed_for_vehicle_identification_number

        and taxpayer_includes_vehicle_identification_number_on_return

        and manufacturer_suggested_retail_price <=
        applicable_manufacturer_suggested_retail_price_limitation

        and vehicle_acquired_not_after_credit_termination_date

        and not taxpayer_elects_not_to_have_section_apply_to_vehicle

per_vehicle_credit_amount_after_vehicle_special_rules

Derived

source: 26 USC 30D(b), 26 USC 30D(f), 26 USC 30D(h)

- name: per_vehicle_credit_amount_after_vehicle_special_rules
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(b), 26 USC 30D(f), 26 USC 30D(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#per_vehicle_credit_amount_before_special_rules
            output: per_vehicle_credit_amount_before_special_rules
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#vehicle_credit_allowed_after_vehicle_special_rules
            output: vehicle_credit_allowed_after_vehicle_special_rules
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        if vehicle_credit_allowed_after_vehicle_special_rules:
        per_vehicle_credit_amount_before_special_rules else: 0

property_basis_reduction_for_allowed_credit

Derived

source: 26 USC 30D(f)

- name: property_basis_reduction_for_allowed_credit
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: >-
              the basis of any property for which a credit is allowable under subsection (a) shall
              be reduced by the amount of such credit so allowed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#per_vehicle_credit_amount_after_vehicle_special_rules
            output: per_vehicle_credit_amount_after_vehicle_special_rules
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: per_vehicle_credit_amount_after_vehicle_special_rules

deduction_or_other_credit_allowed_after_no_double_benefit_rule

Derived

source: 26 USC 30D(f)(2)

- name: deduction_or_other_credit_allowed_after_no_double_benefit_rule
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: shall be reduced by the amount of credit allowed under such subsection
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#per_vehicle_credit_amount_after_vehicle_special_rules
            output: per_vehicle_credit_amount_after_vehicle_special_rules
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        max(
            0,
            deduction_or_other_credit_allowable_for_vehicle_before_section_30D_no_double_benefit_rule
            - per_vehicle_credit_amount_after_vehicle_special_rules
        )

credit_transfer_to_eligible_entity_allowed

Derived

source: 26 USC 30D(g)

- name: credit_transfer_to_eligible_entity_allowed
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 30D(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2024-01-01'
      formula: |-
        taxpayer_elects_transfer_of_new_clean_vehicle_credit
        and election_made_not_later_than_vehicle_purchase_date
        and dealer_registered_with_secretary_for_transfer
        and dealer_disclosed_required_items_to_taxpayer_not_later_than_sale
        and dealer_made_required_credit_equivalent_payment_to_taxpayer_not_later_than_sale
        and dealer_preserved_other_purchase_incentives

transferred_credit_payment_includible_in_taxpayer_gross_income

Derived(A) in text ↖

source: 26 USC 30D(g)(5)(A)

- name: transferred_credit_payment_includible_in_taxpayer_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(g)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: shall not be includible in the gross income of the taxpayer
  versions:
    - effective_from: '2024-01-01'
      formula: '0'

transferred_credit_payment_deductible_by_dealer

Derived(B) in text ↖

source: 26 USC 30D(g)(5)(B)

- name: transferred_credit_payment_deductible_by_dealer
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(g)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: with respect to the dealer, shall not be deductible under this title
  versions:
    - effective_from: '2024-01-01'
      formula: '0'

transferred_credit_magi_recapture_tax_increase

Derived

source: 26 USC 30D(g)(10)

- name: transferred_credit_magi_recapture_tax_increase
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(g)(10)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if taxpayer_made_transfer_election_and_received_dealer_payment and
        credit_would_not_be_allowable_to_taxpayer_because_of_modified_adjusted_gross_income_limitation:
        max(0, dealer_payment_received_by_taxpayer_for_transfer_election) else: 0

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us/statute/26/30D/g/5 — Tax treatment of payments · Axiom

Tax treatment of payments

2 rules

Official source

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With respect to any payment described in paragraph (2)(C), such payment—

(A) shall not be includible in the gross income of the taxpayer, and

(B) with respect to the dealer, shall not be deductible under this title.

in view

Whole section

Encodings · 2

transferred_credit_payment_includible_in_taxpayer_gross_income26 USC § 30D (g)(5) (A) · derived

26 USC 30D(g)(5)(A)

name: transferred_credit_payment_includible_in_taxpayer_gross_income
kind: derived
entity: TaxUnit
dtype: Money
period: Year
unit: USD
source: 26 USC 30D(g)(5)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/30D
          excerpt: shall not be includible in the gross income of the taxpayer
versions:
  - effective_from: '2024-01-01'
    formula: '0'

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transferred_credit_payment_deductible_by_dealer26 USC § 30D (g)(5) (B) · derived

26 USC 30D(g)(5)(B)

name: transferred_credit_payment_deductible_by_dealer
kind: derived
entity: Employer
dtype: Money
period: Year
unit: USD
source: 26 USC 30D(g)(5)(B)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: formula
        source:
          corpus_citation_path: us/statute/26/30D
          excerpt: with respect to the dealer, shall not be deductible under this title
versions:
  - effective_from: '2024-01-01'
    formula: '0'

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▸rulespec code

Shown source

statutes/26/30D.yaml

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Rules

critical_minerals_credit_amount

Parameter

source: 26 USC 30D(b)(2)

- name: critical_minerals_credit_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: the amount determined under this paragraph is $3,750
  versions:
    - effective_from: '2023-01-01'
      formula: '3750'

battery_components_credit_amount

Parameter

source: 26 USC 30D(b)(3)

- name: battery_components_credit_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: the amount determined under this paragraph is $3,750
  versions:
    - effective_from: '2023-01-01'
      formula: '3750'

new_clean_vehicle_gross_vehicle_weight_rating_limit

Parameter

source: 26 USC 30D(d)(1)(E)

- name: new_clean_vehicle_gross_vehicle_weight_rating_limit
  kind: parameter
  dtype: Integer
  source: 26 USC 30D(d)(1)(E)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: less than 14,000 pounds
  versions:
    - effective_from: '2023-01-01'
      formula: '14000'

new_clean_vehicle_battery_capacity_minimum_kilowatt_hours

Parameter

source: 26 USC 30D(d)(1)(F)(i)

- name: new_clean_vehicle_battery_capacity_minimum_kilowatt_hours
  kind: parameter
  dtype: Decimal
  source: 26 USC 30D(d)(1)(F)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: not less than 7 kilowatt hours
  versions:
    - effective_from: '2023-01-01'
      formula: '7'

critical_minerals_applicable_percentage_initial

Parameter

source: 26 USC 30D(e)(1)(B)(i)

- name: critical_minerals_applicable_percentage_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: 40 percent
  versions:
    - effective_from: '2023-01-01'
      formula: '0.40'

critical_minerals_applicable_percentage_calendar_year_following_initial

Parameter

source: 26 USC 30D(e)(1)(B)(ii)

- name: critical_minerals_applicable_percentage_calendar_year_following_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2024, 50 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.50'

critical_minerals_applicable_percentage_second_calendar_year_after_initial

Parameter

source: 26 USC 30D(e)(1)(B)(iii)

- name: critical_minerals_applicable_percentage_second_calendar_year_after_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2025, 60 percent
  versions:
    - effective_from: '2025-01-01'
      formula: '0.60'

critical_minerals_applicable_percentage_third_calendar_year_after_initial

Parameter

source: 26 USC 30D(e)(1)(B)(iv)

- name: critical_minerals_applicable_percentage_third_calendar_year_after_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2026, 70 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.70'

battery_components_applicable_percentage_initial

Parameter

source: 26 USC 30D(e)(2)(B)(i)

- name: battery_components_applicable_percentage_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(2)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: 50 percent
  versions:
    - effective_from: '2023-01-01'
      formula: '0.50'

battery_components_applicable_percentage_following_two_calendar_years

Parameter

source: 26 USC 30D(e)(2)(B)(ii)

- name: battery_components_applicable_percentage_following_two_calendar_years
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(2)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2024 or 2025, 60 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.60'

battery_components_applicable_percentage_third_calendar_year_after_initial

Parameter

source: 26 USC 30D(e)(2)(B)(iii)

- name: battery_components_applicable_percentage_third_calendar_year_after_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(2)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2026, 70 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.70'

modified_adjusted_gross_income_other_threshold

Parameter

source: 26 USC 30D(f)(10)(B)(iii)

- name: modified_adjusted_gross_income_other_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(10)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: $150,000
  versions:
    - effective_from: '2023-01-01'
      formula: '150000'

manufacturer_suggested_retail_price_van_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(i)

- name: manufacturer_suggested_retail_price_van_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of a van, $80,000
  versions:
    - effective_from: '2023-01-01'
      formula: '80000'

manufacturer_suggested_retail_price_sport_utility_vehicle_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(ii)

- name: manufacturer_suggested_retail_price_sport_utility_vehicle_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of a sport utility vehicle, $80,000
  versions:
    - effective_from: '2023-01-01'
      formula: '80000'

manufacturer_suggested_retail_price_pickup_truck_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(iii)

- name: manufacturer_suggested_retail_price_pickup_truck_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of a pickup truck, $80,000
  versions:
    - effective_from: '2023-01-01'
      formula: '80000'

manufacturer_suggested_retail_price_other_vehicle_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(iv)

- name: manufacturer_suggested_retail_price_other_vehicle_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of any other vehicle, $55,000
  versions:
    - effective_from: '2023-01-01'
      formula: '55000'

modified_adjusted_gross_income_for_new_clean_vehicle_credit

Derived

source: 26 USC 30D(f)(10)(C)

- name: modified_adjusted_gross_income_for_new_clean_vehicle_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(f)(10)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/911/a#section_911_amount_excluded_from_gross_income
            output: section_911_amount_excluded_from_gross_income
            hash: sha256:b128d251a0f74fc46a27e516e864e53c8d25442f5b419c7bb3bb4b607542d725
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/931#amount_excluded_from_gross_income_under_section_931
            output: amount_excluded_from_gross_income_under_section_931
            hash: sha256:1fa430ea6a413cdaea822ffd05121d78a82954e52929f5a8e48a80c85249c295
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/933#income_excluded_from_gross_income_under_section_933
            output: income_excluded_from_gross_income_under_section_933
            hash: sha256:e9b939801362efae757d1886823555c38a5f4ea828538308fe531f3619adc72f
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        adjusted_gross_income
        + section_911_amount_excluded_from_gross_income
        + amount_excluded_from_gross_income_under_section_931
        + income_excluded_from_gross_income_under_section_933

vehicle_satisfies_new_clean_vehicle_definition

Derived

source: 26 USC 30D(d)

- name: vehicle_satisfies_new_clean_vehicle_definition
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 30D(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        original_use_of_vehicle_commences_with_taxpayer

        and vehicle_acquired_for_use_or_lease_by_taxpayer

        and not vehicle_acquired_for_resale

        and vehicle_made_by_qualified_manufacturer

        and vehicle_treated_as_motor_vehicle_for_clean_air_act_title_ii

        and gross_vehicle_weight_rating < new_clean_vehicle_gross_vehicle_weight_rating_limit

        and
        vehicle_propelled_to_significant_extent_by_electric_motor_drawing_electricity_from_battery

        and battery_capacity_kilowatt_hours >=
        new_clean_vehicle_battery_capacity_minimum_kilowatt_hours

        and battery_capable_of_recharge_from_external_electricity_source

        and final_assembly_occurs_within_north_america

        and seller_report_furnished_to_taxpayer_and_secretary

        and not vehicle_excluded_by_foreign_entity_of_concern_critical_minerals_rule

        and not vehicle_excluded_by_foreign_entity_of_concern_battery_components_rule

critical_minerals_requirement_satisfied

Derived

source: 26 USC 30D(e)(1)(A)

- name: critical_minerals_requirement_satisfied
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 30D(e)(1)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        applicable_critical_minerals_value_percentage_from_qualifying_sources
        >= applicable_critical_minerals_percentage_certified_by_qualified_manufacturer

battery_components_requirement_satisfied

Derived

source: 26 USC 30D(e)(2)(A)

- name: battery_components_requirement_satisfied
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 30D(e)(2)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        battery_components_value_percentage_manufactured_or_assembled_in_north_america
        >= applicable_battery_components_percentage_certified_by_qualified_manufacturer

per_vehicle_credit_amount_before_special_rules

Derived

source: 26 USC 30D(b)

- name: per_vehicle_credit_amount_before_special_rules
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(b)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#critical_minerals_credit_amount
            output: critical_minerals_credit_amount
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#battery_components_credit_amount
            output: battery_components_credit_amount
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        (if critical_minerals_requirement_satisfied: critical_minerals_credit_amount else: 0)
        + (if battery_components_requirement_satisfied: battery_components_credit_amount else: 0)

vehicle_credit_allowed_after_vehicle_special_rules

Derived

source: 26 USC 30D(f)

- name: vehicle_credit_allowed_after_vehicle_special_rules
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 30D(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        vehicle_satisfies_new_clean_vehicle_definition

        and vehicle_complies_with_applicable_clean_air_act_or_state_air_quality_provisions

        and vehicle_complies_with_title_49_motor_vehicle_safety_provisions

        and credit_has_not_previously_been_allowed_for_vehicle_identification_number

        and taxpayer_includes_vehicle_identification_number_on_return

        and manufacturer_suggested_retail_price <=
        applicable_manufacturer_suggested_retail_price_limitation

        and vehicle_acquired_not_after_credit_termination_date

        and not taxpayer_elects_not_to_have_section_apply_to_vehicle

per_vehicle_credit_amount_after_vehicle_special_rules

Derived

source: 26 USC 30D(b), 26 USC 30D(f), 26 USC 30D(h)

- name: per_vehicle_credit_amount_after_vehicle_special_rules
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(b), 26 USC 30D(f), 26 USC 30D(h)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#per_vehicle_credit_amount_before_special_rules
            output: per_vehicle_credit_amount_before_special_rules
            hash: sha256:local
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#vehicle_credit_allowed_after_vehicle_special_rules
            output: vehicle_credit_allowed_after_vehicle_special_rules
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        if vehicle_credit_allowed_after_vehicle_special_rules:
        per_vehicle_credit_amount_before_special_rules else: 0

property_basis_reduction_for_allowed_credit

Derived

source: 26 USC 30D(f)

- name: property_basis_reduction_for_allowed_credit
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(f)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: >-
              the basis of any property for which a credit is allowable under subsection (a) shall
              be reduced by the amount of such credit so allowed
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#per_vehicle_credit_amount_after_vehicle_special_rules
            output: per_vehicle_credit_amount_after_vehicle_special_rules
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: per_vehicle_credit_amount_after_vehicle_special_rules

deduction_or_other_credit_allowed_after_no_double_benefit_rule

Derived

source: 26 USC 30D(f)(2)

- name: deduction_or_other_credit_allowed_after_no_double_benefit_rule
  kind: derived
  entity: Asset
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(f)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: shall be reduced by the amount of credit allowed under such subsection
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/30D#per_vehicle_credit_amount_after_vehicle_special_rules
            output: per_vehicle_credit_amount_after_vehicle_special_rules
            hash: sha256:local
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        max(
            0,
            deduction_or_other_credit_allowable_for_vehicle_before_section_30D_no_double_benefit_rule
            - per_vehicle_credit_amount_after_vehicle_special_rules
        )

credit_transfer_to_eligible_entity_allowed

Derived

source: 26 USC 30D(g)

- name: credit_transfer_to_eligible_entity_allowed
  kind: derived
  entity: TaxUnit
  dtype: Judgment
  period: Year
  source: 26 USC 30D(g)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2024-01-01'
      formula: |-
        taxpayer_elects_transfer_of_new_clean_vehicle_credit
        and election_made_not_later_than_vehicle_purchase_date
        and dealer_registered_with_secretary_for_transfer
        and dealer_disclosed_required_items_to_taxpayer_not_later_than_sale
        and dealer_made_required_credit_equivalent_payment_to_taxpayer_not_later_than_sale
        and dealer_preserved_other_purchase_incentives

transferred_credit_payment_includible_in_taxpayer_gross_income

Derived(A) in text ↖

source: 26 USC 30D(g)(5)(A)

- name: transferred_credit_payment_includible_in_taxpayer_gross_income
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(g)(5)(A)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: shall not be includible in the gross income of the taxpayer
  versions:
    - effective_from: '2024-01-01'
      formula: '0'

transferred_credit_payment_deductible_by_dealer

Derived(B) in text ↖

source: 26 USC 30D(g)(5)(B)

- name: transferred_credit_payment_deductible_by_dealer
  kind: derived
  entity: Employer
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(g)(5)(B)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: with respect to the dealer, shall not be deductible under this title
  versions:
    - effective_from: '2024-01-01'
      formula: '0'

transferred_credit_magi_recapture_tax_increase

Derived

source: 26 USC 30D(g)(10)

- name: transferred_credit_magi_recapture_tax_increase
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(g)(10)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2024-01-01'
      formula: >-
        if taxpayer_made_transfer_election_and_received_dealer_payment and
        credit_would_not_be_allowable_to_taxpayer_because_of_modified_adjusted_gross_income_limitation:
        max(0, dealer_payment_received_by_taxpayer_for_transfer_election) else: 0