Plug-In Hybrids:
Jan. 1 2015 – Dec. 31 2016 Clean Fuel Vehicle Tax Credit Rules

Qualifying Plug-in Hybrid Vehicles

Taxpayers may claim a $1,000 non refundable tax credit for the original purchase of a new qualifying electric or hybrid vehicle if:

  • the vehicle meets air quality standards (see tables below to see which vehicles may be eligible to receive this credit);
  • the vehicle is not fueled by natural gas or propane;
  • has a battery capacity that meets or exceeds the battery capacity described in Section 30D(b)(3), Internal Revenue Code;
  • is fueled by a combination of electricity and:
    • diesel fuel;
    • gasoline; or
    • a mixture of gasoline and ethanol.
  • is an original purchase.

Original Equipment Manufacturer (OEM) Natural Gas, or Propane Vehicles

Taxpayers may claim a non refundable tax credit of thirty-five percent of the vehicle’s purchase price minus any grant received, up to $1,500  per vehicle registered in Utah if:

  • it is fueled by natural gas or propane;
  • it meets the clean fuel vehicle standards in the Clean Air Act; and
  • is an original purchase.

Qualifying Electric Vehicles

Taxpayers may claim a non refundable tax credit of thirty-five percent of the vehicle’s purchase price minus any grant received, up to $1,500  per vehicle registered in Utah if:

  • the vehicle meets air quality standards (see tables below to see which vehicles may be eligible to receive this credit);
  • is fueled by electricity only
  • is an original purchase.

Eligible Vehicles

Model Year 2015 vehicles were updated on December 12, 2015. Additional vehicles may be added to this list.

Not all configurations of a given vehicle model qualify to receive a tax credit. Refer to the underhood ID to see if your vehicle type qualifies.

Model Year 2017

Model Cyl Trans Drive Fuel Description Underhood ID Veh Class
AUDI A3 e-tron 4 AMS-6 2WD Gasoline/Electricity Federal Tier 3 Bin 30 HVGAV01.4V3B small car
BMW 330e 4 SemiAuto-8 2WD Gasoline/Electricity Federal Tier 3 Bin 125 HBMXV02.0H48 small car
BMW 740e 4 SemiAuto-8 4WD Gasoline/Electricity Federal Tier 3 Bin 125 HBMXV02.0H48 large car
BMW i3 BEV N/A Auto-1 2WD Electricity Federal Tier 3 Bin 0 HBMXV00.0I3B small car
BMW i3 BEV (60Ah) N/A Auto-1 2WD Electricity Federal Tier 3 Bin 0 HBMXV00.0I3B small car
BMW i3 REx 2 Auto-1 2WD Gasoline/Electricity California LEV-III SULEV30/PZEV HBMXV00.6I3R small car
BMW i3 REx 2 Auto-1 2WD Gasoline/Electricity Federal Tier 3 Bin 30 HBMXV00.6I3R small car
BMW i8 3 Auto-6 4WD Gasoline/Electricity Federal Tier 3 Bin 125 HBMXV01.5I8P small car
BMW X5 xDrive40e 4 SemiAuto-8 4WD Gasoline/Electricity California LEV-II ULEV HBMXT02.0H20 standard SUV
CHEVROLET Volt 4 CVT 2WD Gasoline/Electricity Federal Tier 3 Bin 125 HGMXV01.5020 small car
CHEVROLET Volt 4 CVT 2WD Gasoline/Electricity Federal Tier 3 Bin 30 HGMXV01.5030 small car
CHEVROLET Bolt N/A Auto-1 2WD Electricity Federal Tier 3 Bin 0 HGMXV00.0002 station wagon
FIAT 500e N/A Auto-1 2WD Electricity Federal Tier 3 Bin 0 HCRXV00.05PR small car
FORD Fusion Energi Plug-in Hybrid 4 CVT 2WD Gasoline/Electricity Federal Tier 3 Bin 30 HFMXV02.0VZQ midsize car
HYUNDAI Sonata plug-in hybrid 4 AutoMan-6 2WD Gasoline/Electricity Federal Tier 3 Bin 30 HHYXV02.0A2P midsize car
KIA Optima plug-in hybrid 4 AutoMan-6 2WD Gasoline/Electricity Federal Tier 3 Bin 30 HHYXV02.0A2P midsize car
KIA Soul Electric N/A Auto-1 2WD Electricity Federal Tier 3 Bin 0 HKMXV00.0411 station wagon
MERCEDES-BENZ B250e N/A Auto-1 2WD Electricity Federal Tier 3 Bin 0 HMBXV00.0ED2 midsize car
MITSUBISHI i-MiEV N/A Auto-1 2WD Electricity Federal Tier 3 Bin 0 HMTXV00.0E1T small car
KIA Soul Electric N/A Auto-1 2WD Electricity Federal Tier 3 Bin 0 HKMXV00.0411 station wagon
PORSCHE Cayenne S e-Hybrid 6 AutoMan-8 4WD Gasoline/Electricity California LEV-II ULEV HPRXT03.0PHV standard SUV
VOLVO XC 90 4 SemiAuto-8 4WD Gasoline/Electricity Federal Tier 3 Bin 30 HVVXT02.0P3T standard SUV

Model Year 2016

Model Cyl Trans Drive Fuel Underhood ID Veh Class
AUDI A3 e-tron 4 AMS-6 2WD Gasoline/Electricity GVGAV01.4V3B small car
AUDI A3 e-tron ultra 4 AMS-6 2WD Gasoline/Electricity GVGAV01.4V3B small car
BLUECAR S.A.S. Bluecar N/A Man-1 2WD Electricity GBRGV00.0L8X small car
BMW i3 N/A Auto-1 2WD Electricity GBMXV00.0I3B small car
BMW i3 REx 2 Auto -1 2WD Gasoline/Electricity GBMXV00.6I3R small car
GBMXV00.6I3R 3 Auto-6 4WD Gasoline/Electricity GBMXV01.5I8P small car
BMW X5 xDrive40e 4 SemiAuto-8 4WD Gasoline/Electricity GBMXT02.0H20 standard SUV
CADILLAC ELR 4 CVT 2WD Gasoline/Electricity GGMXV01.4088 small car
CADILLAC ELR 6 SemiAuto-6 2WD CNG/Gasoline GQTMV03.6166 midsize car
CHEVROLET Spark EV N/A Auto-1 2WD Electricity GGMXV00.0001 small car
CHEVROLET Volt 4 CVT 2WD Gasoline/Electricity GGMXV01.5030 small car
FIAT 500e N/A Auto-1 2WD Electricity GCRXV00.05PR small car
FORD C-MAX Energi Plug-In Hybrid 4 CVT 2WD Gasoline/Electricity GFMXV02.0VZP midsize car
FORD Focus Electric N/A Auto-1 2WD Electricity GFMXV00.0VAE small car
FORD Fusion Energi Plug-in Hybrid 4 CVT 2WD Gasoline/Electricity GFMXV02.0VZP midsize car
FORD Focus Electric N/A Auto-1 2WD Electricity GFMXV00.0VAE small car
FORD Fusion Energi Plug-in Hybrid 4 CVT 2WD Gasoline/Electricity GFMXV02.0VZP midsize car
HYUNDAI Sonata plug-in hybrid 4 AutoMan-6 2WD Gasoline/Electricity GHYXV02.01M2 midsize car
KIA Soul Electric N/A Auto-1 2WD Electricity GKMXV00.04VW station wagon
MERCEDES-BENZ B250e N/A Auto-1 2WD Electricity GMBXV00.0ED2 midsize car
MERCEDES-BENZ S550e 6 Auto-7 2WD Gasoline/Electricity GMBXJ03.0HY1 large car
MITSUBISHI i-MiEV N/A Auto-1 2WD Electricity GMTXV00.0EAT small car
NISSAN Leaf N/A Auto-1 2WD Electricity GNSXV0000LLA midsize car
NISSAN Leaf N/A Auto-1 2WD Electricity GNSXV0000LLB midsize car
PORSCHE Cayenne S e-Hybrid 6 AutoMan-8 4WD Gasoline/Electricity GPRXJ03.0PHV standard SUV
SMART ForTwo Cabriolet N/A Auto-1 2WD Electricity GMBXV00.0ED1 small car
TESLA Model S N/A Auto-1 2WD Electricity GTSLV00.0L1S large car
TESLA Model S AWD N/A Auto-1 4WD Electricity GTSLV00.0L2S large car
TESLA Model X AWD N/A Auto-1 4WD Electricity GTSLV00.0L2X standard SUV
VOLKSWAGEN e-Golf N/A Auto-1 2WD Electricity GVGAV00.0VZZ small car
VOLVO XC 90 4 SemiAuto-8 4WD Gasoline/Electricity GVVXT02.0P3T standard SUV

Model Year 2015

Model Cyl Trans Drive Fuel Underhood ID Veh Class
BMW i3 N/A Auto-1 2WD Electricity FBMXV00.0I3B small car
BMW i3 REx 2 Auto-1 2WD Gasoline/Electricity FBMXV00.6I3R small car
BMW i8 3 Auto-6 4WD Gasoline/Electricity FBMXV01.5I8P small car
BYD e6 N/A Auto-1 2WD Electricity FBYDV0000001 small SUV
CADILLAC ELR 4 CVT 2WD Gasoline/Electricity FGMXV01.4002 small car
CADILLAC ELR 4 CVT 2WD Gasoline/Electricity FGMXV01.4088 small car
CHEVROLET Impala Dual Fuel 6 SemiAuto-6 2WD CNG/Gasoline FQTMV03.6166 midsize car
CHEVROLET Spark EV N/A Auto-1 2WD Electricity FGMXV00.0001 small car
CHEVROLET Volt 4 CVT 2WD Gasoline/Electricity FGMXV01.4001 small car
CHEVROLET Volt 4 CVT 2WD Gasoline/Electricity FGMXV01.4088 small car
FIAT 500e N/A Auto-1 2WD Electricity FCRXV00.05PR small car
FORD C-MAX Energi Plug-In Hybrid 4 CVT 2WD Gasoline/Electricity FFMXV02.0VZP midsize car
FORD Focus Electric N/A Auto-1 2WD Electricity FFMXV00.0VAE small car
FORD Fusion Energi Plug-in Hybrid 4 CVT 2WD Gasoline/Electricity FFMXV02.0VZP midsize car
HONDA Civic 4 Auto-5 2WD CNG FHNXV01.8CDT small car
KIA Soul Electric N/A Auto-1 2WD Electricity FKMXV00.04VW station wagon
MERCEDES-BENZ B-Class Electric Drive N/A Auto-1 2WD Electricity FMBXV00.0ED2 midsize car
MERCEDES-BENZ S550e 6 Auto-7 2WD Gasoline/Electricity FMBXV03.0HY1 large car
NISSAN Leaf N/A Auto-1 2WD Electricity FNSXV0000LLA midsize car
PORSCHE Cayenne S e-Hybrid 6 AutoMan-8 4WD Gasoline/Electricity FPRXJ03.0PHV standard SUV
PORSCHE Panamera S E-Hybrid 6 AMS-8 2WD Gasoline/Electricity FPRXJ03.0PHV large car
RAM 2500 8 Auto-6 4WD CNG/Gasoline FCRXD05.75VY pickup
SMART ForTwo Cabriolet N/A Auto-1 2WD Electricity FMBXV00.0ED1 small car
SMART ForTwo Coupe N/A Auto-1 2WD Electricity FMBXV00.0ED1 small car
TESLA Model S N/A Auto-1 2WD Electricity FTSLV00.0L1S large car
TESLA Model S AWD N/A Auto-1 4WD Electricity FTSLV00.0L2S large car
TOYOTA Prius Plug-in Hybrid 4 CVT 2WD Gasoline/Electricity FTYXV01.8HCU midsize car
VOLKSWAGEN e-Golf N/A Auto-1 2WD Electricity FVGAV00.0VZZ small car

Model Year 2014

Model Cyl Trans Fuel Underhood ID ** Underhood ID Veh Class
BMW i3 N/A Auto-1 2WD Electricity EBMXV00.0I3B small car
BMW i3 N/A Auto-1 2WD Electricity EBMXV00.0I3B small car
BMW i3 REx 2 Auto-1 2WD Gasoline/Electricity EBMXV00.6I3R small car
BMW i8 3 Auto-6 4WD Gasoline/Electricity EBMXV01.5I8P small car
BYD e6 N/A Auto-1 2WD Electricity EBYDV0000001 small SUV
CADILLAC ELR 4 CVT 2WD Gasoline/Electricity EGMXV01.4088 small car
CHEVROLET Spark EV N/A Auto-1 2WD Electricity EGMXV00.0001 small car
CHEVROLET Volt 4 CVT 2WD Gasoline/Electricity EGMXV01.4001 small car
CHEVROLET Volt 4 CVT 2WD Gasoline/Electricity EGMXV01.4011 small car
FIAT 500e N/A Auto-1 2WD Electricity ECRXV00.05PR small car
FORD C-MAX Energi Plug-In Hybrid 4 CVT 2WD Gasoline/Electricity EFMXV02.0VZP midsize car
FORD Focus Electric N/A Auto-1 2WD Electricity EFMXV00.0VAE small car
FORD Fusion Energi Plug-in Hybrid 4 CVT 2WD Gasoline/Electricity EFMXV02.0VZP midsize car
HONDA Accord Plug-In Hybrid 4 CVT 2WD Gasoline/Electricity EHNXV02.03H2 midsize car
HONDA Civic 4 Auto-5 2WD CNG EHNXV01.8CDT small car
HONDA Fit N/A Auto-1 2WD Electricity EHNXV00.0BET station wagon
MERCEDES-BENZ B-Class Electric Drive N/A Auto-1 2WD Electricity EMBXV00.0ED2 midsize car
MITSUBISHI i-MiEV N/A Auto-1 2WD Electricity EMTXV00.0EWB small car
MOBILITY VENTURES MV-1 8 Auto-4 2WD CNG EMBVT04.6CG1 special purpose
NISSAN Leaf N/A Auto-1 2WD Electricity ENSXV0000LLA midsize car
PORSCHE Panamera S E-Hybrid 6 AMS-8 2WD Gasoline/Electricity EPRXV03.0PHD large car
RAM 2500 8 Auto-6 4WD CNG/Gasoline ECRXD05.75VY pickup
SMART ForTwo Cabriolet N/A Auto-1 2WD Electricity EMBXV00.0ED1 small car
SMART ForTwo Coupe N/A Auto-1 2WD Electricity EMBXV00.0ED1 small car
TESLA Model S N/A Auto-1 4WD Electricity ETSLV00.0L2S large car
TESLA Model S N/A Auto-1 4WD Electricity ETSLV00.0L2S large car
TESLA Model S N/A Auto-1 2WD Electricity ETSLV00.0L1S large car
TOYOTA Prius Plug-in Hybrid 4 CVT 2WD Gasoline/Electricity ETYXV01.8HCU midsize car
TOYOTA RAV4 EV N/A CVT 2WD Electricity ETYXV00.0DA9 small SUV

Required Documents to be submitted with the TC40V

To qualify for the tax credit, the taxpayer must provide the following documents:

  • Proof that vehicle is an OEM natural gas, propane, qualifying electric or qualifying plug-in hybrid vehicle, provide one of the following:
    • (a)a copy of the motor vehicle’s window sticker, which includes its Vehicle Identification Number (VIN), or equivalent manufacturer’s documentation showing that the motor vehicle is an OEM natural gas, propane, qualifying electric or qualifying plug-in hybrid vehicle, or
    •  (b) a signed statement by either an Automotive Service Excellence (ASE)-certified technician or Canadian Standards Association (CSA) America CNG Fuel System Inspector that includes:
      • the vehicle identification number (VIN),
      • the technician’s ASE or CSA America certification number, and states that the motor vehicle is an OEM natural gas, propane, qualifying electric or qualifying plug-in hybrid vehicle;
  • an original or copy of the purchase order, customer invoice, or receipt that includes
      • the name of the taxpayer seeking the credit,
      • the name of the seller of the motor vehicle,
      • the VIN,
      • purchase date, and
      • price of the motor vehicle;
  • a copy of the current Utah vehicle registration in the name of the taxpayer seeking the credit;
  • an original or copy of the odometer disclosure statement required in Utah Code Annotated Title 41 Chapter 1a Section 902 for the motor vehicle that was acquired as an original purchase; and
  • the underhood identification number or engine group of the motor vehicle.

Proof of purchase requirements for New OEM Natural Gas, Propane, Qualifying electric or Plug-in Hybrid Vehicles can be found in R307-121-3.