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  • Peter M. Sohn CPA

인플레이션 감소법(Inflation Reduction Act)에 의한 전기차 크레딧 변동사항




인플레이션 감소법(Inflation Reduction Act)에 의한 전기차 크레딧 변동사항


높은 개스(gas)가격과 환경문제로 인해 전기차에 대한 관심과 수효가 높은 상황에 인플레이션 감소법에 전기차 크레딧에 대한 사항이 포함되어 있어 구매를 희망하는 분들의 관심이 높습니다. 인플레이션 감소법 의해 변경된 전기차 크레딧에 대한 IRS의 가이드가 지난주 발표되어 그 구체적인 사항을 정리해 봅니다.


새자동차(New EVs)


하이브리드 플러그인과 전기차는 적정 소비자 가격내에서 판매가 되면 전기차 크레딧 대상이 됩니다.


· 세단(Sedan)의 경우 $55,000이하

· SUV, 트럭, Van의 경우 $80,000 이하


가격 제한과 함께 구매자의 소득에 대한 제한도 있습니다.

· Single의 조정 가구소득 $150,000

· Married filing jointly의 조정 가구소득 $300,000

· Head of House Hold의 조정 가구소득 $225,000


중고자동차(Old EVs)


중고자동차 전기차 크레딧을 위해서는 최소 2년이 지난 모델이어야 하고 $4,000과 판매가의 30%중 작은 금액까지 크레딧이 가능하며 판매가는 $25,000 이하여야 합니다.

중고차 혜택의 구매자 소득 제한은 아래와 같습니다.

· Single의 조정 가구소득 $75,000

· Married filing jointly의 조정 가구소득 $150,000

· Head of House Hold의 조정 가구소득 $112,500


제조 장소에 대한 제한(Assembly Requirement)


8월 16일 이후 판매되는 전기차에 대한 크레딧 혜택을 받기 위해서는 전기차가 미국(North America)에서 최종 조립 및 제조되어야 하고, 베터리에 사용되는 금속재료들의 최소 40%가 미국산이어야 합니다.(2027년까지 기준이 80%까지로 상향) 베터리 규정어 어긋나는 경우 전기차 크레딧은 최대 $3,750까지로 제한됩니다.


전기차 크레딧 가능 모델은 미국 에너지국(US department of Energy) 웹사이트에 계속 업데이트 되고 있으니 참고하시기 바랍니다.


https://afdc.energy.gov/laws/inflation-reduction-act


EV Credits under Inflation Reduction Act


The IRS issued guidance for the availability of the EV credit on Tuesday, detailed below. The agency has stated that it will issue additional guidance in the coming weeks and months.


New vehicles


Hybrid plug-ins and all-electric cars of all sizes have a manufacturer's suggested retail price threshold to qualify for the credit under the Inflation Reduction Act:

  • Sedans must have a manufacturer's suggested retail price below $55,000; and,

  • SUVs, trucks and vans must be priced under $80,000.

In addition to price restrictions, there are income limits for eligibility based on modified adjusted gross income. The income ceilings for each filing type are as follows:

  • Single tax filers with a MAGI above $150,000;

  • Married filing jointly with a MAGI above $300,000; and,

  • Single filing as head of household with a MAGI above $225,000.

EV credit limitations for used vehicles


The most important restriction for qualification for a new EV tax credit for used vehicles is that they must be at least two model years old.

The credit amounts to either $4,000 or 30% of the EV's price — whichever is less — and the price must be less than $25,000.

There are income caps here as well. Individuals with income above $75,000 would be ineligible for the credit. Cap is $150,000 for joint filers and $112,500 for heads of household.


Credit limits based on assembly or manufacturing location

Other key requirements for full or partial credit availability include the requirement that the vehicle's final assembly and manufacture or assembly of certain battery components must be in North America.

For an EV buyer to qualify for the full credit now, 40% of the metals used in a vehicle's battery must come from North America. By 2027, that required threshold will be 80%.

If the metals requirement is not met, the automaker and the EV buyers would be eligible for half the tax credit, $3,750. The rules get more restrictive in later years.


IRS guidance on final assembly requirement


Vehicles purchased after Aug. 16, 2022: The IRS indicates that taxpayers purchasing after Aug. 16, 2022, may claim the EV credit only for qualifying electric vehicles for which final assembly occurred in North America.

The Department of Energy has provided a list of Model Year 2022 and early Model Year 2023 electric vehicles that may meet the final assembly requirement. Because some models are built in multiple locations, there may be vehicles on the Department of Energy list that do not meet the final assembly requirement in all circumstances.

To identify the manufacturing location for a specific vehicle, search the vehicle identification number of the vehicle on the VIN Decoder website for the National Highway Traffic Safety Administration. The website, including instructions, can be found at VIN Decoder.

Vehicles purchased before Aug. 16, 2022: If a taxpayer entered into a written binding contract to purchase a new qualifying EV before Aug. 16, 2022, but does not take possession of the vehicle until on or after August 16, 2022, the EV credit rules in effect before Aug. 16 apply.

The final assembly requirement does not apply to EVs purchased before Aug. 16, 2022.

Vehicles purchased and delivered between Aug. 16 and Dec. 31, 2022. Taxpayers who purchase and take possession of a qualifying EV after Aug. 16, 2022, and before Jan. 1, 2023, must follow the EV credit rules in effect before the Inflation Reduction Act as long as the final assembly rules described above are met.


Credit phase-out eliminated

Legislation in 2008 and 2009 creating the $7,500 credit imposed a phase-out of the tax credit once a manufacturer reached 200,000 vehicles sold. The Inflation Reduction Act eliminates that restriction.

(Source from Accounting Today)


Peter M. Sohn, CPA

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