does a sole proprietor qualify for commercial clean vehicle credit?

[pbmunkey]

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?

[Mike9241]

The credit is available to individuals and their businesses