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Previously-Owned Clean Vehicles Credit (Section 25E)

Illinois — state programSee programDeadline: 2025-09-30

A federal tax credit for the purchase of previously-owned clean vehicles. Under OBBB, the credit will not be allowed with respect to any vehicle acquired after September 30, 2025. A vehicle is 'acquired' when a written binding contract is entered into and a payment has been made.

Program details

Type: tax-credit
Deadline: 2025-09-30
Eligibility: Taxpayer must acquire the vehicle (written binding contract plus payment) on or before September 30, 2025, and place the vehicle in service to claim the credit.
Status: open
Administrator: Internal Revenue Service (IRS)
More Info: https://www.irs.gov/newsroom/faqs-for-modification-of-sections-25c-25d-25e-30c-30d-45l-45w-and-179d-under-public-law-119-21-139-stat-72-july-4-2025-commonly-known-as-the-one-big-beautiful-bill-obbb

Source: Illinois — state program. Confirm current terms with the administering agency before applying.

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