The landscape of electric vehicle (EV) incentives in North America has shifted, particularly with the introduction of the Inflation Reduction Act of 2022. A key component of this act, impacting the Clean Vehicle Credit, is the requirement for final assembly of electric vehicles in North America. This article provides an essential Electric Vehicles List focusing on models that meet this North American assembly criterion, which is a crucial first step in determining eligibility for the Clean Vehicle Credit.
Understanding the North American Final Assembly Requirement for EV Tax Credits
The Inflation Reduction Act (Public Law 117-169) brought significant changes to the Qualified Plug-in Electric Drive Motor Vehicle Credit (IRC 30D), now known as the Clean Vehicle Credit. Effective from August 17, 2022, a pivotal requirement was implemented: for a new EV, plug-in hybrid, or fuel cell electric vehicle to qualify for this credit, its final assembly must occur in North America. This regulation directly affects vehicles acquired and placed in service after August 16, 2022. For vehicles placed in service from January 1, 2023, onwards, the Clean Vehicle Credit operates under updated guidelines issued by the IRS and the U.S. Department of the Treasury.
For the most current details on Clean Vehicle Credit eligibility, it’s recommended to consult the IRS guidelines. Resources like FuelEconomy.gov also offer lists of incentives categorized by vehicle. Further summaries of the credit can be found in articles detailing the Electric Vehicle (EV) and Fuel Cell Electric Vehicle (FCEV) Tax Credit.
Image showing a 2022 Audi Q5 plug-in hybrid driving on a city road, representing one of the electric vehicles potentially eligible for tax credits based on North American assembly.
Starting January 1, 2024, as per proposed IRS regulations, EV buyers can benefit from an immediate reduction in the purchase price by transferring their Clean Vehicle Credit to participating dealers at the point of sale. Previously, the credit was only accessible upon filing a tax return. Dealers are now required to utilize the IRS Energy Credits Online portal to confirm vehicle eligibility and credit amounts. This submission is mandatory for buyers to claim the credit, either as a point-of-sale discount or on their tax return. Dealers must provide buyers with proof of IRS approval. For the latest information on this point-of-sale credit transfer, refer to the IRS Clean Vehicle Tax Credit page.
Electric Vehicles Assembled in North America: 2022 & 2023 Model Year List
The following electric vehicles list details models with final assembly in North America. It is important to note that this list was initially relevant for vehicles purchased and delivered between August 17 and December 31, 2022. It includes Model Year 2022 and 2023 vehicles, based on data from Fuel Economy labeling and Part 583 submissions by manufacturers to the EPA and NHTSA, as of December 31, 2022. For vehicles purchased in 2023 and beyond, verifying final assembly should be done using a VIN decoder. Further information is available in articles about the Electric Vehicle (EV) and Fuel Cell Electric Vehicle (FCEV) Tax Credit and the IRS Qualified Plug-in Electric Drive Motor Vehicle Credit.
It’s also critical to understand that some manufacturers of North American assembled EVs have reached the 200,000 EV credit cap. This is indicated in the table below. For vehicles acquired before January 1, 2023, these sales caps might affect full tax credit eligibility. However, these sales caps do not apply to vehicles acquired after December 31, 2022, under the updated Clean Vehicle Credit rules.
Electric Vehicles Assembled in North America
Note: Additional eligibility conditions may apply based on the purchase date and other factors. Consult official IRS guidelines for complete eligibility requirements.
| Model Year | Vehicle | Manufacturer Sales Cap (applies to vehicles placed in service before January 1, 2023) |
|---|---|---|
| 2022 | Audi Q5 | |
| 2022 | BMW 330e | |
| 2022 | BMW X5 xDrive45e (PHEV) | |
| 2022 | Chevrolet Bolt EUV | Manufacturer sales cap met |
| 2022 | Chevrolet Bolt EV | Manufacturer sales cap met |
| 2022 | Chrysler Pacifica PHEV | |
| 2022 | Ford E-Transit | |
| 2022 | Ford Escape PHEV | |
| 2022 | Ford F-150 Lightning | |
| 2022 | Ford Mustang MACH E | |
| 2022 | GMC Hummer EV Pickup | Manufacturer sales cap met |
| 2022 | GMC Hummer EV SUV | Manufacturer sales cap met |
| 2022 | Jeep Grand Cherokee 4xe | |
| 2022 | Jeep Wrangler 4xe | |
| 2022 | Lincoln Aviator PHEV | |
| 2022 | Lincoln Corsair PHEV | |
| 2022 | Lucid Air | |
| 2022 | Nissan Leaf | |
| 2022 | Rivian EDV | |
| 2022 | Rivian R1S | |
| 2022 | Rivian R1T | |
| 2022 | Tesla Model 3 | Manufacturer sales cap met |
| 2022 | Tesla Model S | Manufacturer sales cap met |
| 2022 | Tesla Model X | Manufacturer sales cap met |
| 2022 | Tesla Model Y | Manufacturer sales cap met |
| 2022 | Volvo S60 Recharge | |
| 2023 | BMW 330e | |
| 2023 | BMW X5 xDrive45e (PHEV) | |
| 2023 | Cadillac Lyriq | Manufacturer sales cap met |
| 2023 | Chevrolet Bolt EV | Manufacturer sales cap met |
| 2023 | Ford E-Transit | |
| 2023 | Jeep Grand Cherokee 4xe | |
| 2023 | Jeep Wrangler 4xe | |
| 2023 | Lincoln Aviator PHEV | |
| 2023 | Lucid Air | |
| 2023 | Mercedes EQS SUV | |
| 2023 | Nissan Leaf | |
| 2023 | Rivian R1S | |
| 2023 | Rivian R1T | |
| 2023 | Tesla Model 3 | Manufacturer sales cap met |
| 2023 | Tesla Model S | Manufacturer sales cap met |
| 2023 | Tesla Model X | Manufacturer sales cap met |
| 2023 | Tesla Model Y | Manufacturer sales cap met |
| 2023 | Volkswagen ID.4 |
Image showing a 2023 Tesla Model Y, highlighting its inclusion in the list of North American assembled electric vehicles, some models of which may qualify for tax credits.
This electric vehicles list is subject to updates as manufacturers regularly provide new vehicle data to government agencies. Manufacturers can use the website contact form to request list modifications. Additional details for manufacturers are available here.
Verifying Assembly Location with a VIN Decoder
To definitively determine the assembly location of a specific vehicle, the Vehicle Identification Number (VIN) is crucial. Both the VIN itself and information labels on the vehicle can provide this data. The NHTSA offers a VIN decoder, which can identify the build plant and country of manufacture, along with other vehicle specifications. You can use this tool below by submitting the VIN to check a vehicle’s assembly location.
It’s important to remember that North American final assembly is only the first step in determining Clean Vehicle Credit eligibility. Further conditions may apply depending on the purchase date and other criteria. For vehicles placed in service starting January 1, 2023, refer to IRS Credits for New Electric Vehicles Purchased in 2023 and After for comprehensive details. For any eligibility queries, contacting the vehicle manufacturer or consulting IRS information is advised.
Screenshot of the NHTSA VIN decoder interface, illustrating the tool recommended for verifying the North American assembly location of electric vehicles.
Keep in mind that for some manufacturers, assembly locations can vary based on specific trims, models, or production dates within a model year, as certain models are produced in multiple facilities. Always verify the specific vehicle’s build location using its VIN or the vehicle’s information label. For specific questions about VINs or qualifying details, consumers should reach out to the manufacturer directly.
Final Assembly in North America is generally defined to include the United States, Puerto Rico, Canada, and Mexico for the purposes of the Clean Vehicle Credit.
Disclaimer: The information provided in this electric vehicles list is for informational purposes only and should not be considered legal or official guidance. For complete details and the most up-to-date information on Clean Vehicle Credit eligibility requirements, always refer to IRS.gov/cleanvehicles.
