You can apply the Clean Vehicle Tax Credit immediately toward the amount you pay for the vehicle by transferring the credit to the dealer or you can wait and claim the credit when you file your tax return.

To transfer the credit at the time of sale, you must buy the vehicle from a registered dealer primarily for personal use (not for resale).

You may qualify for a credit for buying a previously owned, qualified plug-in electric vehicle (EV) or fuel cell vehicle (FCV), including cars and light trucks, under Internal Revenue Code Section 25E.

To qualify, you must:

• Be an individual who bought the vehicle for use and not for resale
• Not be the original owner
• Not be claimed as a dependent on another person's tax return
• Not have claimed another used clean vehicle credit in the 3 years before the purchase date

In addition, your modified adjusted gross income (AGI) may not exceed:

• $150,000 for married filing jointly or a surviving spouse
• $112,500 for heads of households
• $75,000 for all other filers

You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your income is below the threshold for 1 of the 2 years, you can claim the credit.

SOURCE: https://www.irs.gov/credits-deductions/used-clean-vehicle-credit

PRE-OWNED ELECTRIC VEHICLE REBATE PROGRAM ADMINISTERED BY PG&E.

When purchasing or leasing a pre-owned electric vehicle (EV), Pacific Gas and Electric Company (PG&E) customers may be eligible for up to $4,000 in rebates. The program is implemented and managed by the Center for Sustainable Energy and their authorized representatives. “PG&E” is a registered trademark of PG&E Corporation. This program is funded by the California Air Resource Board's Low Carbon Fuel Standard and is authorized through 2025 by the California Public Utilities Commission.

REBATE OPTIONS

The PG&E Pre-Owned EV Rebate program offers two rebate levels, based on the applicant’s household level of income when the pre-owned electric vehicle was purchased or leased. Check eligibility for the Rebate Plus option by visiting our Program Requirements page.

Standard Option: $1,000

Eligible applicants may receive $1,000 for the purchase or lease of a pre-owned EV.

Rebate Plus Option: $4,000

Income-qualified applicants may receive $4,000 based on their household level of income for the purchase or lease of a pre-owned EV.

Customers approved for the $4,000 Rebate Plus option for Pre-Owned EV Rebate can also apply for a $700 rebate for purchasing eligible at-home EV charging equipment. To make it easy, you can use a screenshot of your Rebate Plus approval email as proof of income eligibility. Check out PG&E's Residential Charging Solutions rebate to learn more. 

INCOME REQUIREMENTS:

Go to https://evrebates.pge.com/program-requirements?_gl=1*1jaaam0*_gcl_au*NTQyODUwNzYwLjE3MTI4OTg0NDA.#income-table and scroll down and enter your Zip Code.

SOURCE: https://evrebates.pge.com/