The New Clean Vehicle Credit includes income restrictions, and eligibility can depend on specific vehicle models and battery production criteria.
The Commercial Clean Vehicle Credit, aimed at businesses, does not have income limits and focuses on the vehicle's commercial use and the manufacturer's eligibility, without the same model and battery production restrictions.
To clarify, the question at hand is whether a single-member LLC, treated as a disregarded entity, can take advantage of the Commercial Clean Vehicle Credit. The owner of the LLC can not take advantage of the New Clean Vehicle Credit due to income restrictions.
