[JSH]

Originally Posted by redpoint5

I want to re-emphasize my ignorance of how the US tax credit works. Is 5 kWh the minimum size to get a federal tax credit? Is that total capacity, or only usable capacity?

This is the text: https://www.irs.gov/businesses/plug-...30-and-irc-30d

Internal Revenue Code Section 30D provides a credit for Qualified Plug-in Electric Drive Motor Vehicles including passenger vehicles and light trucks.

For vehicles acquired after December 31, 2009, the credit is equal to $2,500 plus, for a vehicle which draws propulsion energy from a battery with at least 5 kilowatt hours of capacity, $417, plus an additional $417 for each kilowatt hour of battery capacity in excess of 5 kilowatt hours. The total amount of the credit allowed for a vehicle is limited to $7,500.


As I read that there is no minimum. Add a plug get $2500. Sell a vehicle with a 5 kWh battery you get another $417. From there you get $417 per kWh until the maximum of $7500 is hit.