請教買可插入充電車的聯邦抵稅問題，如果現在買福特2017年的新車C-max Energi，能抵稅嗎？

看了 IRS的條款，不是很明白：

Credit Amounts for Qualified Vehicles Acquired After December 31, 2009

Qualified Plug-In Electric Drive Motor Vehicle Credit (IRC 30D) Phase Out
The qualified plug-in electric drive motor vehicle credit phases out for a manufacturer’s vehicles over the one-year period beginning with the second calendar quarter after the calendar quarter in which at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States (determined on a cumulative basis for sales after December 31, 2009) (“phase-out period”). Qualifying vehicles manufactured by that manufacturer are eligible for 50 percent of the credit if acquired in the first two quarters of the phase-out period and 25 percent of the credit if acquired in the third or fourth quarter of the phase-out period.  Vehicles manufactured by that manufacturer are not eligible for a credit if acquired after the phase-out period.

Quarterly Sales by Manufacturer

所有跟帖： 

• 2017 年的 新車還是舊車？ 舊車不能！因為舊車的 Tax Credit 應該已經被前車主claimed。 新車可能還有，取決 -X5_XDM- ♂ (101 bytes) () 07/15/2020 postreply 09:31:38

• 確定是新車，但代理商不知能否抵稅。 -色大膽小- ♂ (0 bytes) () 07/15/2020 postreply 09:34:45

• 一定有貓膩，3年了還是新車？更覺得是陷阱。 為什麽不買2019年的 model？ -X5_XDM- ♂ (0 bytes) () 07/15/2020 postreply 12:51:41

• 2019年那型號停產了 -色大膽小- ♂ (0 bytes) () 07/15/2020 postreply 13:38:29

• 新車放三年你也不能要啊 -顛三倒四了- ♂ (0 bytes) () 07/15/2020 postreply 14:15:34

• 我是想撿個便宜，但要是不能抵稅，就不值得撿了。 -色大膽小- ♂ (0 bytes) () 07/15/2020 postreply 16:01:46

• 這車還是別買了吧。 -TBz- ♂ (371 bytes) () 07/15/2020 postreply 17:17:30

• 說得對，過去三年的情況一點也不了解。代理行就說一直在他們那裏，沒賣出去 -色大膽小- ♂ (0 bytes) () 07/16/2020 postreply 12:09:32

• 本人對該法律條文的理解。 -老九不能走- ♂ (329 bytes) () 07/18/2020 postreply 11:27:26