Heavy-Duty Hybrid Electric Vehicle (HEV) Tax Credit

Expired: 12/31/2009

A tax credit of up to $18,000 is available for the purchase of qualified heavy-duty HEVs with a gross vehicle weight rating of more than 8,500 pounds. Vehicle manufacturers must follow the procedures published in Notice 2007-23 to certify to the Internal Revenue Service (IRS) that a heavy-duty vehicle meets the requirements to claim the heavy-duty HEV credit and confirm the amount of the allowable credit with respect to that vehicle. (Reference 26 U.S. Code 30B)

Point of Contact
U.S. Internal Revenue Service
Phone: (800) 829-1040

Jurisdiction: Federal

Type: Incentives

Agency: U.S. Internal Revenue Service

Enacted: Aug 8, 2005

Technologies: HEVs, PHEVs

See all Federal Laws and Incentives.