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Tax Incentives, Rebates

Federal Income Tax Credit

Information, References

  • Federal tax credit:
    • Base incentive amount: $2500.
    • Plus: $417, plus "$417 for each kilowatt hour of capacity in excess of 5 kilowatt hours, ... not to exceed $5000": $5000.
      (The Nissan Leaf's battery has a capacity of 24 kwH.)
    • Total: $7500.

(B) Limitation based on amount of tax.--In the
case of a taxable year to which section 26(a)(2) does
not apply, the credit allowed under subsection (a) for
any taxable year (determined after application of
paragraph (1)) shall not exceed the excess of--
(i) the sum of the regular tax liability (as
defined in section 26(b)) plus the tax imposed by
section 55, over
``(ii) the sum of the credits allowable under
subpart A (other than this section and sections 23
and 25D) and section 27 for the taxable year.

IRS Forms

State-Specific Incentives



Texas' AirCheckTexas Drive a Clean Machine program provides a $3500 reimbursement towards the replacement of an at-least-10-year old car or truck, or one that fails emission testing, and one's net taxable income is below a certain limit.

  • Dallas
    Texas tax incentive: applies to "residents of the Dallas‐Fort Worth non‐attainment counties (Collin, Dallas, Denton, Ellis, Johnson, Kaufman, Parker, Rockwall, and Tarrant)" onlY: they "may be eligible to receive vouchers for $3,000 toward the purchase of a newer qualifying electric vehicle from participating auto dealers."
  • Austin
    Austin Energy has "Plug-In Partners Pilot Program" that provides "Residential Plug-in Electric Vehicle (PEV) owners within Austin Energy’s electric service territory may participate in Austin Energy’s Plug-In Partners Pilot Program (Pilot Program) and receive a rebate (up to $1,500) of 50% of the cost of purchase and installation of a Level 2 (220/240 volt) charging station."
    • To register, go to this page, click on the "Register online" link.
    • After registration, you will receive an application, and a list of "approved contractors". You need to get a bid from one of those contractors.