Hi @DavidD66 ,
As far as I can see here
And under definitions listed at I.R.C. § 25E(c)(1)(B):
— the original use of which commences with a person other than the taxpayer,
It seems like the new law passed on Jan 1st 23 allows for such a credit. It states:
Beginning January 1, 2023, if you buy a qualified previously owned electric vehicle (EV) or fuel cell vehicle (FCV) from a licensed dealer for $25,000 or less, you may be eligible for a previously owned clean vehicle tax credit under Internal Revenue Code Section 25E.
I'm not 100% certain based on the above.
I appreciate your help and the previous response.
Damien.
