Tax Incentive Data Services

Resources

Data are available in either JSON or XML format.

Tax Incentives for New Vehicles Purchased On or After January 1, 2023

Return a list of tax incentives for new vehicles placed in service on or after April 18, 2023
- URL: /ws/rest/tax/incentives/cmbc/public
- Data Description: /ws/rest/tax/incentives/cmbc/public
- More Information: Eligibility Requirements
Return a list of tax incentives for new vehicles placed in service after December 31, 2022 and before April 18, 2023
- URL: /ws/rest/tax/incentives-2023-and-after/public
- Data Description: /ws/rest/tax/incentives-2023-and-after/public
- More Information: Eligibility Requirements

Tax Incentives for Pre-owned Vehicles Purchased On or After January 1, 2023

Return a list of tax incentives for pre-owned vehicles placed in service on or after January 1, 2023
- URL: /ws/rest/tax/usedincentives/public
- Data Description: /ws/rest/tax/usedincentives/public
- More Information: Eligibility Requirements

Tax Incentives for Vehicles Purchased or Placed in Service Before January 1, 2023

Return a list of tax incentives for new vehicles purchased or placed in service before January 1, 2023
- URL: /ws/rest/tax/incentives/public
- Data Description: /ws/rest/tax/incentives/public
- More Information: Eligibility Requirements

Data Description

Tax incentives for vehicles placed in service on or after April 18, 2023

taxCreditCMBCs
- taxCreditCMBC
  - createdOn - the date the record was added to the database (3)
  - manufacturer - IRS certifying manufacturer
  - modifiedOn - the date the record was last modified (3)
  - taxCreditVehicleCMBCList
    - taxCreditVehicleCMBC
      - atvType - type of alternative fuel or advanced technology vehicle
        
        EV - electric vehicle
        
        FCV - hydrogen fuel cell vehicle
        
        Plug-in Hybrid - plug-in hybrid vehicle
      - baseModel - Fueleconomy.gov base model name
      - createdOn - the date the record was added to the database (3)
      - endDate - the ending placed-in-service date for this incentive
      - irsMake - vehicle make (brand)
      - irsModel - model name and description
      - meetsAssemblyRule - assembled in North America
        
        Y - yes
        
        C - check VIN
        Vehicles with "C" in this field are manufactured in more than one location. The tax payer must verify the VIN to determine if their vehicle meets the assembled in North America rule.
      - modifiedOn - the date the record was last modified (3)
      - msrpLimit - the applicable manufacturer's suggested retail price (MSRP) limit for this vehicle
        
        The manufacturer's suggested retail price (MSRP) for the new clean vehicle may not exceed the following amounts for the following Environmental Protection Agency (EPA) vehicle size classes:
        
        Vans and Minivans - $80,000
        
        Standard and Small Sport Utility Vehicles - $80,000
        
        Standard and Small Pickup Trucks - $80,000
        
        All other vehicle size classes - $55,000
      - startDate - the starting placed-in-service date for this incentive
      - taxCreditTotal - amount of the tax incentive
      - taxCredit_CMBC_ID - unique record ID
      - year - vehicle model year

Tax incentives for vehicles placed in after December 31, 2022 and before April 18, 2023

taxCreditManufacturers
- taxCreditManufacturer
  - createdOn - the date the record was added to the database (3)
  - manufacturer - IRS certifying manufacturer
  - modifiedOn - the date the record was last modified (3)
  - taxCreditOnwardList
    - taxCreditOnward
      - atvType - type of alternative fuel or advanced technology vehicle
        
        EV - electric vehicle
        
        FCV - hydrogen fuel cell vehicle
        
        Plug-in Hybrid - plug-in hybrid vehicle
      - baseModel - Fueleconomy.gov base model name
      - createdOn - the date the record was added to the database (3)
      - creditAmount - amount of the tax incentive
      - irsMake - vehicle make (brand)
      - irsModel - model name and description
      - modifiedOn - the date the record was last modified (3)
      - msrpLimit - the applicable manufacturer's suggested retail price (msrp) limit for this vehicle
        
        The manufacturer's suggested retail price (msrp) for the new clean vehicle may not exceed the following amounts for the following Environmental Protection Agency (EPA) vehicle size classes:
        
        Vans and Minivans - $80,000
        
        Standard and Small Sport Utility Vehicles - $80,000
        
        Standard and Small Pickup Trucks - $80,000
        
        All other vehicle size classes - $55,000
      - meetsAssemblyRule - assembled in North America
        
        Y - yes
        
        C - check VIN
        Vehicles with "C" in this field are manufactured in more than one location. The tax payer must verify the VIN to determine if their vehicle meets the assembled in North America rule.
      - onwardTaxCreditID - unique record ID
      - year - vehicle model year

Tax Incentives for Pre-owned Vehicles Purchased On or After January 1, 2023

taxIncentives
- taxIncentive
  - createdOn - the date the record was added to the database (3)
  - irsManufacturer - IRS certifying manufacturer
  - manufacturerID - manufacturer record ID
  - modifiedOn - the date the record was last modified (3)
  - usedTaxCreditList
    - usedTaxCredit
      - atvType - type of alternative fuel or advanced technology vehicle
        
        EV - electric vehicle
        
        FCV - hydrogen fuel cell vehicle
        
        Plug-in Hybrid - plug-in hybrid vehicle
      - createdOn - the date the record was added to the database (3)
      - irsMake - vehicle make (brand)
      - irsModel - model name and description
      - modifiedOn - the date the record was last modified (3)
      - usedTaxCreditID- unique record ID
      - year - vehicle model year

Tax Incentives for Vehicles Purchased or Placed in Service Before January 1, 2023

Note: If a data item is null (or does not apply to a particular vehicle) it will not be displayed

taxIncentives
- taxIncentive
  - createdOn - the date the record was added to the database (3)
  - fullCreditEndDate - the last day on which a qualifying vehicle can be acquired and still be eligible for the full credit amount (1).
  - fullCreditStartDate - the first day acquired vehicles are eligible for the full credit amount (January 1, 2010, for all vehicles). This does not mean the vehicle was necessarily available for purchase, or even in production, at the time (2)
  - irsManufacturer - vehicle manufacturer as described by the IRS
  - manufacturerID - vehicle manufacturer ID
  - modifiedOn - the date the record was last modified (3)
  - phaseOut25EndDate - qualifying vehicles acquired on or before this date are eligible for 25% of the full credit amount (the last day the vehicle can be acquired and still qualify for a credit) (2)
  - phaseOut25StartDate - qualifying vehicles acquired on or after this date are eligible for 25% of the full credit amount (1)
  - phaseOut50EndDate - qualifying vehicles acquired on or before this date are eligible for 50% of the full credit amount (1)
  - phaseOut50StartDate - qualifying vehicles acquired on or after this date are eligible for 50% of the full credit amount (1)
  - taxCreditList
    - taxCredit
      - assemblyCountry - Final assembly country (or countries)
      - atvtype - type of alternative fuel or advanced technology vehicle
        
        EV - Electric vehicle
        
        FCV - Hydrogen Fuel Cell Vehicle
        
        Plug-in Hybrid - Plug-in hybrid vehicle
      - createdOn - the date the record was added to the database (3)
      - FullCreditAmount - amount of the full tax credit (1)
      - irsMake - vehicle make
      - irsModel - vehicle model
      - meetsAssemblyRule - Assembled in North America
        
        Vehicles purchased on or after August 17, 2022 must have their final assembly completed in North America to be eligible for a clean vehicle tax credit.
        
        Y - yes
        
        C - check VIN
        Vehicles with "C" in this field are manufactured in more than one location. The tax payer must verify the VIN to determine if their vehicle meets the assembled in North America rule.
        
        N - no (or not applicable, e.g. older vehicle or the incentives have phased out.)
      - modifiedOn - the date the record was last modified (3)
      - phaseOut25Amount - 25% of the full tax credit (1)
      - phaseOut50Amount - 50% of the full tax credit (1)
      - taxCreditID - a unique ID assigned to each record in the tax credit table
      - year - vehicle model year

Footnotes:

(1) The credit begins to phase out for a manufacturer's vehicles when at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009). -1 = Not applicable

(2)The IRS tax credit for Qualified Plug-in Electric Drive Motor Vehicles applies only to vehicles acquired after December 31, 2009.

(3)Records in the database as of 6/1/2023 will display a createdOn and modifiedOn date of 6/1/2023. Records added after 6/1/2023 will display the actual date the record was created. Likewise, records revised after 6/1/2023 will display the actual date the record is modified.