Lease any EV and get the full $7,500 credit — no income cap, no assembly rules.
The §30D consumer EV credit has strict North American assembly, battery-sourcing, and income caps ($150K single / $300K MFJ). The §45W Commercial Clean Vehicle Credit — claimed by the LEASING company — has NONE of those restrictions and passes through as a $7,500 capitalized cost reduction on virtually any EV lease (Hyundai Ioniq 5, Kia EV6, BMW i4, Genesis, foreign-built Teslas, etc.). Confirmed by IRS Notice 2023-9. Also works over the income cap.
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6,000+ lb SUV/truck — deduct nearly the full price year 1.
Dedicated fuel cards with 25¢/gal rebates, 30-day float, and no personal guarantee.
Stack app rebates + fuel card + rewards card for 40–60¢/gal off.
Owner-operators get 20–60¢/gal off diesel via fleet fuel networks — no fee.
Write off up to 100% of a business vehicle over 6,000 lb GVWR in Year 1.
Lease deducts 100% of payments; buy deducts depreciation — pick by term and use.
30% of purchase price up to $4,000 on qualifying used EVs from a licensed dealer.
30% credit up to $1,000 (home) / $100,000 (business) on EV charging equipment.