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No, you cannot claim a qualified commercial clean vehicle credit for a vehicle for which you or another taxpayer has already claimed a new clean vehicle credit.
The legal reasoning behind this is found in Subsection 45W(d)(3) of the Internal Revenue Code, which explicitly states that no credit shall be allowed under Section 45W with respect to any vehicle for which a credit was allowed under Section 30D. This rule is designed to prevent double benefits for the same vehicle under different credit provisions. Additionally, the IRS FAQ from 2023 reiterates this point, confirming that a qualified commercial clean vehicle credit is not allowed if a new clean vehicle credit has already been claimed for the vehicle.
Sources:
§ 45W. Credit for qualified commercial clean vehicles
§ 30D. Clean vehicle credit
FS-2023-22
FS-2023-29
FS-2023-4