30D New Clean Vehicle Credit

Internal Revenue Code § 30D provides a credit of up to $7,500 to qualified buyers of new clean vehicles. For vehicles to be eligible for the credit, the Qualified Manufacturer (QM) must meet several requirements, including those related to qualifying content of critical minerals and battery components (CMBC). Beginning in 2024, there is a further requirement that eligible vehicles cannot contain battery components manufactured or assembled by a Foreign Entity of Concern (FEOC). Beginning in 2025, eligible vehicles also cannot contain applicable critical minerals extracted, processed, or recycled by a FEOC.

In May 2024, DOE published its final interpretive guidance on the definition of a Foreign Entity of Concern. The Treasury Department concurrently released a final rule on clean vehicle tax credits, including 30D, in May 2024 that cross-references the DOE finalized FEOC interpretive guidance.

Upfront Review of FEOC and CMBC Compliance

DOE is supporting the IRS in conducting an upfront review to ensure the vehicles are eligible for the § 30D credit. Specifically, this upfront review will ensure QMs are compliant with the FEOC and CMBC requirements for the calendar year in which the QM anticipates submitting a periodic written report to IRS with respect to a vehicle it anticipates will be placed into service that year. The qualified manufacturer must submit to the DOE a Compliance Report, including supporting documentation and calculations regarding qualifying content of battery components and applicable critical minerals, as well as associated constituent materials, contained in the clean vehicle battery. This Compliance Report will be used to establish a compliant battery ledger.

The IRS will make a determination with respect to the submission, with analytical assistance from the DOE, and notify the qualified manufacturer of its determination.

If a Qualified Manufacturer submits the information to DOE by July 1 of the year prior to the calendar year for which the compliant battery ledger is being established, DOE and the IRS will complete their review and determination by October 31, prior to the beginning of the upcoming calendar year. If a Qualified Manufacturer submits the information to DOE after July 1, the upfront review will be conducted on a rolling basis but may not be complete prior to the beginning of the calendar year.

See IRS Revenue Procedure 2023-38 and Revenue Procedure 2024-26 for content requirements.

30D Compliance Report Submission Portal

The 30D Compliance Report Submission Portal, abbreviated 30D Portal, allows Qualified Manufacturers to submit the Annual Compliance Report to the Department of Energy for upfront review as described in IRS and Treasury guidance on Internal Revenue Code Section 30D. This review covers the Foreign Entity of Concern (FEOC) and Critical Mineral and Battery Component (CMBC) compliance requirements. Qualified Manufacturers are encouraged but not required to use provided templates for their submissions:

Visit the 30D Portal to submit your compliance reports. The updated 30D Compliance Report Submission Portal User Guide (Revised March 2025) is now available.

In case you missed it, DOE hosted a virtual informational webinar for Qualified Manufacturers on Thursday, October 3, 2024, at 12:00 p.m. Eastern Time. The webinar provided comprehensive guidance on how a Qualified Manufacturer can view IRS determinations through the 30D Compliance Report Submission Portal.

View the recording and presentation slides.

Qualified Manufacturer Application Terms of Use

Authorization and Consent

You are voluntarily providing your proprietary data as part of the process of determining eligibility of clean vehicles for purposes of the Internal Revenue Code (IRC) Section 30D tax credit.

By providing this data, you represent and warrant that you are authorized to disclose this data for the purposes set forth in these Terms of Use.

Data Access

The U.S. Department of Energy (DOE), the Internal Revenue Service (IRS), and the contractors supporting them will have access to the data you provide.

Data Use

The data you provide will be used by DOE, the IRS, and the contractors supporting them to evaluate compliance with Foreign Entity of Concern (FEOC) requirements set forth in IRC Section 30D(d)(7).

Compliance will be evaluated against criteria that include eligibility requirements, definitions for qualified manufacturer, your description of the proposed supply chain, battery components, critical minerals, allocation-based accounting, and other factors described in the IRS Section 30D guidance.

Based on this the IRS will make a determination eligibility of clean vehicles for purposes of the Internal Revenue Code (IRC) Section 30D tax credit, with analytical assistance from the DOE, and notify you of its determination.

Data Disclosure

Your data will be treated as confidential and proprietary to the fullest extent allowable under federal law. Notwithstanding anything to the contrary herein, however, DOE and IRS reserve the right to disclose your data if either DOE or IRS believe, in good faith, that disclosure is appropriate or necessary to (i) take precautions against liability, (ii) protect themselves or others from fraudulent, abusive, or unlawful uses or activity, (iii) investigate and defend against any third-party claims or allegations, (iv) comply with audit, inspection, and copying requirements of the United States Government, or (v) comply with relevant open records laws. Your data may also be disclosed in any other manner to which you consent.