My wife and I filed jointly for tax year 2024 and I bought a used electric car (only under my name) in 2024 qualified under the used clean vehicle credit. We were able to claim the $4,000 tax credit and it offset my tax liability. Now, in 2025 can my wife buy a used electric car (just under her name) and when we fill jointly for tax year 2025, can we claim the same tax credit. The rules say you cannot claim the same tax credit for three years, but is that limited for each individual or per household?
