이번 인플레이션 감축(진짜 감축 맞아?) 법안 통과로 전기차 택스 혜택에 대해서 많은 혼동이 있으신 것 같아

자료를 정리해보았습니다.

전기차 관련된 법안은 아래와 같습니다.

참고로 새로운 법안이 통과된게 아닌 기존 법을 Re-Form한 것입니다.
 

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수정: 8/16/2022년 12/31/2022년 사이에 주문 & 인도 받은 전기차량은 $ 7500 못받습니다

(*단, Contract Binding이 있으면 받을 수도 있다고 합니다 <= 이부분은 딜러와 상의해보시는 걸 추천드립니다.)

8/16/2022년 바이든 서명 이후로 기존 법안은 사라졌다고 보시면 되겠습니다.

 

 

자료 제공해주신 @이성의 목소리님 감사합니다

바이든 서명 (8/16/2022) 이후 2022년에 인도된 차량의 텍스 혜택이 어떻게 되는지 조금 더 찾아본 후에 설명 드리겠습니다.

참고자료

Plug-In Electric Vehicle Credit IRC 30 and IRC 30D | Internal Revenue Service (irs.gov)

Vehicles Purchased and Delivered between August 16, 2022 and December 31, 2022

If you purchase and take possession of a qualifying electric vehicle after August 16, 2022 and before January 1, 2023, aside from the final assembly requirement, the rules in effect before the enactment of the Inflation Reduction Act for the EV credit apply (including those involving the manufacturing caps on vehicles sold). If you entered into a written binding contract to purchase a new qualifying vehicle before August 16, 2022, see the rule above.

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1. 2023년 1월 1일 이후로 배송 받은 차량부터 법안에 적용 됩니다.
예를들면 금일 8/17/2022 테슬라 모델 Y 를 주문했다고 가정해봅시다. 2023년 1월 1일에 인도 받았습니다. 택스 혜택을 받습니다.

 

예를들면 금일 8/17/2022 기아차 EV6 를 주문했다고 가정해봅시다. 2023년 1월 1일에 인도 받았습니다. 택스 혜택을 못받습니다

2. 현대 기아차는 법안에 해당되나요?

Requires final assembly in North America에서 제조 되어야합니다. 그러므로 7500불 못받습니다.

북미란 캐나다, 미국, 맥시코 및 그 근방의 나라에서 생산되어야합니다. 그러나 현기차는 한국에서 제조되어 수출됩니다.

조지아에 전기차 공장을 지을 예정인데 2025년 이후에나.... 가능할지도..?


3. 미국과 자유 무역 협정을 맺은 나라에서 생산된 배터리를 사용해야합니다.

중국과 일본(협정 논의 중)에서 생산된 배터리를 사용하면 혜택에서 제외됩니다.

 

현존하는 전기차중 30프로만이 법의 조건을 만족 할 것으로 관측되고있습니다.

 

2023년 1월 1일이 후 텍스 혜택을 받는 차량

테슬라 모델 Y 롱렌, 퍼포먼스,

모델 3 롱렌 (가능성 50%) - 2023년 가격을 54,900으로 낮춘다면

모델 3 스탠다드 (가능성 50%) - LFP 배터리가 현재 중국에서 생산되는데 미국에서 생산 시작하면

GM 몇몇 차량

Ford 몇몇 차량

폭스바겐 ID4 -> (가능성 50%) - 몇가지 제조 사실을 소명해야됨

그 외...

 

2023년 1월 1일 이후 텍스 혜택을 못 받는 차량

현기차 모든 모델 아이오닉5, EV6 등등

포르쉐 모든모델

루시드

리비안 (가격 인하 및 배터리 생산을 미국에서 한다면 혜택 받을 가능성 있음)

아우디 모든 모델

볼보 폴스타

그 외...

Clean Vehicle Credit
Before the Inflation Reduction Act people were able to claim a credit of up to $7,500 for the purchase of a new electric vehicle.  Under the new law people still may be eligible for the renamed Clean Vehicle Credit, up to a $7,500 tax credit for purchasing a new electric vehicle and for the first time, people may be eligible for a tax credit up to the lesser of  $4,000 or 30% of the sales price for buying a used electric vehicle, depending on their income.  Since credits are a dollar for dollar reduction of taxes you owe, you can lower your taxes by up to $7,500  and save money on gas.
Some of the changes related to the Clean Vehicle Credit include:
•    The manufacturer limitation is eliminated for cars sold after December 31, 2022
•    Requires final assembly in North America
•    Manufacturer must be a qualified manufacturer
•    Manufacturer’s suggested retail price for vans, sport utility vehicles, and pick ups is limited to $80,000 and other cars are limited to $50,000
•    For new cars, modified adjusted gross income cannot exceed $300,000 married filing jointly, $225,000 Head of Household, $150,000 single
•    For used cars, modified adjusted gross income cannot exceed $150,000 married filing jointly, $112,500 head of household, $75,000 single
The Clean Vehicle Credit will apply to electric vehicles purchased by December 31, 2032. People who purchased an electric vehicle before the Inflation Reduction Act passed can follow the previous rules in place.
For business owners, the Inflation Reduction Act also adds a tax credit of up to $7,500 for new commercial clean vehicles placed in service after December 31, 2022.

Credit for Electric Chargers Installed at Your Home or Business
Prior to the Inflation Reduction Act a tax credit was available for electric charging stations put in place by businesses and main homes prior to January 1, 2022.  The new law extends the credit for charging stations put in service before January 1, 2033.

Energy Credits Available for Your Home
Before the Inflation Reduction Act people were allowed a credit up to 10% of the amount paid for nonbusiness energy property like windows, doors, and skylights and the amount of residential energy property placed in service before January 1, 2022.  Now you may take the credit at an increased amount up to 30% if you place the property in service before January 1, 2033.
The provision also eliminates the lifetime credit limit that was previously in place and limits the credit per taxpayer per year.

Credits for Solar Energy
Before the Inflation Reduction Act, if you purchased residential energy efficient property like solar panels and solar water heaters for your home, the tax credit was 26% of your purchase.  Under the new law the credit increased to 30% if you purchase the energy efficient equipment January 1, 2022 through December 31, 2032.

Healthcare Tax Benefits
The tax law extends healthcare subsidies if health insurance is purchased in the Health Insurance Marketplace, further extending benefits that were expanded for 2021 and 2022 under the American Rescue Plan. Healthcare subsidies can help lower the health insurance premiums you pay and can also show up as a premium tax credit when you file your taxes if you don’t receive enough subsidy based on your income when you purchase health insurance in the Health Insurance Marketplace.  The Premium Tax Credit is generally available to people with households between 100% and 400% of the Federal Poverty Level, but under the American Rescue Plan individuals with income above 400% of the Federal Poverty Level were eligible for the Premium Tax Credit for tax year 2021 and 2022 only.  Under  the Inflation Reduction Act these benefits will continue.
The law also caps Medicare beneficiaries out-of-pocket  expenses for prescription drugs at $2,000 per year and will allow Medicare to negotiate some of the more expensive drugs on the market.

Corporate Tax Changes
Corporations making 1 billion dollars or more will see 15% minimum tax and a tax of 1% of the fair market value on repurchased stock.
Please check back with the TurboTax Blog to find out more information about the Inflation Reduction Act and the most up to date information on the details of what’s included in the bill and what it means to you.
You don’t need to worry about knowing tax law changes.  TurboTax will be up to date and you can hand your taxes over to our TurboTax Live tax experts who can fully do your taxes from start to finish.

 

https://afdc.energy.gov/laws/inflation-reduction-act

 

Electric Vehicles Assembled in North America

Model Year	Vehicle	Note
2022	Audi Q5
2022	BMW 3-series Plug-In
2022	BMW X5
2022	Chevrolet Bolt EUV	Manufacturer sales cap met
2022	Chevrolet Bolt EV	Manufacturer sales cap met
2022	Chrysler Pacifica PHEV
2022	Ford Escape PHEV
2022	Ford F Series
2022	Ford Mustang MACH E
2022	Ford Transit Van
2022	GMC Hummer Pickup	Manufacturer sales cap met
2022	GMC Hummer SUV	Manufacturer sales cap met
2022	Jeep Grand Cherokee PHEV
2022	Jeep Wrangler PHEV
2022	Lincoln Aviator PHEV
2022	Lincoln Corsair Plug-in
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
2023	BMW 3-series Plug-In
2023	Bolt EV	Manufacturer sales cap met
2023	Cadillac Lyriq	Manufacturer sales cap met
2023	Mercedes EQS SUV
2023	Nissan Leaf