Section 30D: historical credit and acquisition cutoff
The former new clean vehicle credit still appears in supplier documents. Check the acquisition date before treating it as a current incentive.
The acquisition cutoff
The IRS states that the New Clean Vehicle Credit is unavailable for vehicles acquired after September 30, 2025. Vehicles acquired by that date may still qualify when placed in service later, subject to the applicable requirements.
This entry explains why Section 30D appears in older automotive sourcing materials. It is not a current incentive offer for new vehicle acquisitions.
Why older supplier materials refer to Section 30D
The earlier credit linked vehicle eligibility to battery-component and critical-mineral sourcing, among other conditions. Suppliers may still encounter documents written for that earlier period.
A marketing page should distinguish that historical context from a current customer requirement. It should not reuse the former credit as the reason to build a new plant, promise a tax benefit or treat every EV component as subject to the same test.
What to put in a current supplier presentation
Name the product, manufacturing locations, documented capacity, delivery arrangements and the customer requirements that apply to the programme. Use approved engineering and adviser inputs for any sourcing or eligibility statement.
Keep USMCA origin rules separate from Section 30D. They serve different purposes and cannot be treated as one qualification test.
See the automotive supplier marketing guide and the German supplier work model.
Questions before starting
Is Section 30D available for new vehicle acquisitions?
The IRS says it is not available for vehicles acquired after September 30, 2025. Qualifying acquisitions by that date may still be placed in service later, subject to the applicable requirements.
Does GMA determine tax-credit eligibility?
No. GMA prepares marketing pages and supplier presentations using verified inputs. Tax and trade advisers determine which requirements apply.