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The taxpayer’s modified adjusted gross income for either the current year or prior year must be $150,000 or less for joint filers and surviving spouses, $112,500 or less for head of household filers, or $75,000 or less for other filers. The Driving Assistance Program provides grants and affordable financing to help low-income Californians purchase a new or used battery electric, plug-in hybrid or fuel-cell electric vehicle. DCAP offers two pathways to getting into your new clean air vehicle- Clean Cars for All (a scrap and replace. This overview of the federal electric vehicle tax credit in the United States, officially named the “Clean Vehicle Tax Credit”, has been updated for the 2025 and 2026 tax years.