November 4, 2022 — Comments

We appreciate the opportunity to provide feedback on the 30D and 25E credits. The inclusion of previously owned clean vehicles in eligibility for a federal tax credits and providing a
way for moderate and low-income taxpayers who lack the tax liability to take advantage of non-refundable tax credits, albeit only though an eligible entity, are exciting improvements and should make clean vehicles more available and affordable for moderate and low-income