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Congressional Research Service Issues Legal Sidebar White Paper on Tax Credit Exception for Leased Electric Vehicles
March 03, 2024
WASHINGTON, March 3 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. IF12603) on March 1, 2024, by public finance analyst Nicholas E. Buffie:

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The Tax Credit Exception for Leased Electric Vehicles

The Inflation Reduction Act (P.L. 117-169) created or modified three tax credits for purchases of electric vehicles (EVs): the clean vehicle credit (CVC), the used clean vehicle credit (UCVC), and the credit for quali . . .

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