Tax Practice Corner  

Oleh:

Bonner, Paul

Jenis: Article from Bulletin/Magazine
Dalam koleksi: Journal of Accountancy vol. 211 no. 6 (Jun. 2011), page 58-59.
Topik: Electric Vehicles; Tax Incentives; Internal Revenue Code -- Section 30D; Corporate Income Tax; Requirements

Ketersediaan

Perpustakaan Pusat (Semanggi) Nomor Panggil: JJ85.30 Non-tandon: 1 (dapat dipinjam: 0) Tandon: tidak ada

Lihat Detail Induk

Isi artikel

Several question on tax incentives for electric cars are answered. The income tax credit for a "new qualified plug-in electric drive motor vehicle" was enacted as IRC Section 30D by the Emergency Economic Stabilization Act of 2008 (PL 110-343) and modified by the American Recovery and Reinvestment Act of 2009 (PL 111-5). The 2011 Nissan Leaf has a rated battery capacity of 24 kwh, so it also appears to qualify for a full $7,500 credit, as will the upcoming Ford Focus Electric, with 23 kwh. The credit is available for each qualifying vehicle the taxpayer places in service. The original use of the vehicle must be that of the taxpayer. It may have been acquired to lease to others, but not for resale. The credit is claimed on Form 8834, Qualified Plug-In Electric and Electric Vehicle Credit.

Opini Anda

Klik untuk menuliskan opini Anda tentang koleksi ini!

Kembali