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Nick Rosado tax attorney with Kim Rosado LLP attacks Law Firm the commercial clean vehicle credit is available to business owners beginning in the 2023 tax year there were a few uncertainties with the tax credit which the IRS is trying to clear up through at this point in formal Guidance the first major uncertainty was a meaning of incremental cost again the tax credit is limited to the additional incremental cost of a clean vehicle versus comparable gas powered vehicle IRS noticed 2023-9 provides a safe harbor stating that the incremental cost of clean vehicles weighing less than 14 000 pounds for 2023 will be the maximum amount available for the tax credit 7 500 but keep in mind that there are other limitations in calculating the credit and if you purchase a commercial vehicle with a gross vehicle weight of 14 000 pounds or more youll need to review the department of Energys incremental cost analysis