IRS.gov FAQ says:
Q1. Who is eligible to claim a credit under section 45W of the Code for purchasing a qualified commercial clean vehicle (Qualified Commercial Clean Vehicle Credit)? (added Dec. 29, 2022)
A1. A taxpayer can claim a Qualified Commercial Clean Vehicle Credit for purchasing and placing in service in the taxpayer's business a "qualified commercial clean vehicle" during the taxable year. The taxpayer must use the vehicle for a "business.
So I'm assuming it does include Sole Proprietorships?
