| §25E Previously-Owned Clean Vehicles |
No; but, see special rule for advanced payments on transfer under Transferability. |
No; but, taxpayer who purchases a pre-owned clean vehicle can elect, on or before the purchase date, to transfer the credit to the dealer who sold the vehicle in exchange for cash, or a partial payment or a down payment on the vehicle in an amount equal to the credit otherwise available to the buyer. |
| §30C Alternative Fuel Vehicle Refueling Property Credit |
Yes; but limited to tax-exempt entities. |
Yes |
| §30D Clean Vehicle Credit |
No; but, see special rule for advanced payments on transfer under Transferability. |
No; but, taxpayer who purchases a new clean vehicle can elect, on or before the purchase date, to transfer the credit to the dealer who sold the vehicle in exchange for cash, or a partial payment or a down payment on the vehicle in an amount equal to the credit otherwise available to the buyer. |
| §45 Renewable Electricity Production Tax Credit |
Yes; but limited to tax-exempt entities. |
Yes |
| §45Q Carbon Oxide Sequestration Credit |
Yes; not limited to tax-exempt and state governmental entities during first five years of the credit period. |
Yes |
| §45U Zero-Emission Nuclear Power Production Credit |
Yes; but limited to tax-exempt entities. |
Yes |
| §45V Clean Hydrogen Production Credit |
Yes; not limited to tax-exempt and state governmental entities during first five years of the credit period |
Yes |
| §45W Qualified Commercial Vehicles for a Tax-Exempt Entity |
Yes; but limited to tax-exempt entities. |
No |
| §45X Advanced Manufacturing Production Credit |
Yes; not limited to tax-exempt and state governmental entities during for any consecutive five-year period elected by taxpayer within the credit period. |
Yes |
| §45Y Electricity Production Credit |
Yes; but limited to tax-exempt entities. |
Yes |
| §45Z Clean Fuel Production Credit |
Yes; but limited to tax-exempt entities. |
Yes |
| §48 Energy Investment Tax Credit |
Yes; but limited to tax-exempt entities. |
Yes |
| §48C Qualifying Advanced Energy Project Credit |
Yes; but limited to tax-exempt entities. |
Yes |
| §48E Clean Electricity Investment Credit |
Yes; but limited to tax-exempt entities. |
Yes |
