Buckle up for a practical journey through the IRS's proposed regulations under IRC Sec. 45W, introduced by the Inflation Reduction Act of 2022. Navigate eligibility requirements, placed-in-service rules, and incremental cost calculations, with a clear view of 100% business use standards. Explore side roads like used vehicle claims, recapture scenarios, and options for tax-exempt entities. Whether advising clients or planning ahead, you'll be en route to understanding the Commercial Clean Vehicle Credit and what lies beyond the next turn. Materials used for this course were supplied by Spidell's Federal Taxletter.

This overview course may be appropriate for professionals at all organizational levels.