IRS FAQs on New, Previously Owned and Qualified Commercial Clean Vehicle (EV) Credits

• Eligibility Rules for the New Clean Vehicle Credit
• Income and Price Limitations for the New Clean Vehicle Credit
• When the Requirements Apply to The New Clean Vehicle Credit
• Eligibility Rules for the Previously Owned Clean Vehicles Credit
• The Income and Price Limitations Previously Owned Clean Vehicles
• Claiming The Previously Owned Clean Vehicles Credit
• Qualified Commercial Clean Vehicle Credit

Federal Clean Vehicle Refueling Infrastructure Incentives

• Alternative Fuel Infrastructure Tax Credit (energy.­gov) 
• Prevailing Wage and Apprenticeship Initial Guidance (irs.­gov) – Addresses prevailing wage and apprenticeship requirements applicable to the Section 30C tax credit.
• Prevailing Wage and the Inflation Reduction Act (dol.gov) – Resources from the Department of Labor on the prevailing wage and apprenticeship requirements applicable to the Section 30C tax credit.

State Clean Vehicle (EV) and Clean Vehicle Refuling Incentives & Regulations

• Illinois
• Indiana

NADA Clean Vehicle (EV) Information Page