I may buy a plug-in hybrid Volvo XC60 via the Overseas Delivery Program. I take delivery in Sweden, and then Volvo ships to US. Do I still get the Plug in Tax Credit?

[Tom-M]

The Overseas Delivery Program, allows US shoppers to buy a new vehicle from Volvo directly.  Volvo flies the purchaser to Europe to take delivery.  After a day or a few weeks, the car is returned to Volvo to be shipped to the United States.

I'm also curious what would happen if I take delivery of the car in Sweden in say October, 2017.  But it doesn't arrive in the United States until January 2018.  Would I get the Plug-in Hybrid tax credit for tax year 2017 or tax year 2018?

[TomD8]

The credit is based on the date when the title to the vehicle passes to the taxpayer under state law.

[SweetieJean]

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