Tax Incentives, Rebates

:Nissan Leaf

Federal Income Tax Credit

Information, References

(2)
(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

  • 2011 income tax:
  • IRS Form 8936, “Qualified Plug-in Electric Drive Motor Vehicle Credit” for $7500 tax credit for Nissan LEAF
  • IRS Form 8911: “Alternative Fuel Vehicle Refueling Property Credit” for tax credit for EVSE
  • 2010 income tax:
  • IRS Form 8936, “Qualified Plug-in Electric Drive Motor Vehicle Credit” for $7500 tax credit for Nissan LEAF
  • IRS Form 8911, “Alternative Fuel Vehicle Refueling Property Credit” for tax credit for EVSE
  • State-Specific Incentives

    California

    Texas

    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
      : 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.
    “quoteSEC. 30D. NEW QUALIFIED PLUG-IN ELECTRIC DRIVE MOTOR VEHICLES.
    (c)
    Updated on October 12, 2018

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