Autolycus
Well-Known Member
The phase out begins in the quarter following the one in which "200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States." It does not matter if someone does not claim the credit, the vehicle they purchased still counts toward the phase out trigger.
https://www.irs.gov/pub/irs-drop/n-09-89.pdf
https://www.irs.gov/pub/irs-drop/n-09-89.pdf
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