2025-00256. Section 45W Credit for Qualified Commercial Clean Vehicles

Table 1 to Paragraph ( f )(3)

Vehicle class and description	GVWR (lbs.)
Class 1 Passenger car	<14,000
Class 1 or 2-3 Light Truck (Van, Sport Utility Vehicle, Pickup Truck)	<14,000
Class 4-5	14,000-19,500
Class 6	19,500-26,000
Class 7-8 Box/Other	26,000-60,000
Class 8 Day Cab/Sleeper	>33,000

Table 2 to Paragraph ( f )(3)

Vehicle class/vehicle age	Class 1 passenger car (%)	Class 1 or 2-3 light truck (%)	Class 4-5 (%)	Class 6 box (%)	Class 7-8 box/other (%)	Class 8 day cab/sleeper (%)
0 years	70	75	95	90	95	85
1 year	60	70	85	80	85	75
2 years	55	60	80	70	80	60
3 years	50	55	75	60	70	55
4 years	40	45	70	55	65	45
5 years	40	40	65	45	60	40
6 years	35	35	60	40	55	35
7 years	30	35	55	35	50	30
8 years	25	30	50	35	45	25
9 years	25	25	45	30	45	25
10 years	20	25	45	25	40	20
11 years	20	20	40	25	35	20
12 years	15	20	40	20	35	15
13 years	15	15	35	20	30	15
14 or more years	10	15	35	15	30	15