2024 Pro Extended Range - No Federal Rebate?

[stevesomething333]

Two dealers by me have 2024 Pro ERs. One is telling me that they are not eligible for the $7,500 rebate, the other one is telling me they are eligible.

This IRS document seems to indicate the all Lightnings were eligible in 2024, but Platinum and Pro are not in 2025. Is this accurate? Has anyone received the rebate at POS on a Pro this year?

Federal Tax Credits for Plug-in Electric and Fuel Cell Electric Vehicles Placed into Service on or after April 18, 2023

Is the dealer able to run the VIN now to confirm eligibility before I waste my time going through the entire purchasing process?

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[F150Redux]

Based on what I saw when trying to purchase my 2025 Lightning Lariat in June, they should be able to enter the VIN on the first or second page of the IRS portal and then try going to the next page.

For my VIN they got an error -- it wasn't in the IRS database. See my other thread what went on with all that.

Long story short, if you want the $7500 Federal Credit then make sure they can show you it's in the IRS portal before you sign any papers. Otherwise you'll end up like me and get screwed out if it.

 

[jamiemarisa]

I just bought my Flash '25 a couple of weeks ago. I was also interested in a Pro (although I couldn't find any Pro ERs near me). I was told that in any case it doesn't qualify for the federal incentive. I read on the forums that people had gotten Pros to qualify, so I asked the dealer to look further into it. He did some research and still came back with a no.

But there was also an issue with some Flashes qualifying for the incentive and some not because of changes in the sourcing of battery components. My dealer was able to run the VIN numbers of potential vehicles until he found one that qualified. To do that he had to go into the IRS database and enter in data as if he was making a sale. You should ask your dealer to do that for you as well.

 

[TaxmanHog]

Doesn't make sense why FORD would not have sought certification of the PRO trim for the credit !!!

@Ford Motor Company could you elaborate as to WHY Pro's were not included, was it anticipated low volume of production, limitation to commercial / fleet buyers ??????

 

[RocketGhost]

The dealer can run the VIN in the IRS portal. The IRS recommends doing so before the sale is finalized to make sure it qualifies. They go into the portal as though they are reporting a sale. I don't know if it shows eligibility before the sale is logged, but the dealer can void the sale.

According to this IRS doc the 2024 Pro does not qualify:

https://www.irs.gov/pub/irs-sbse/clean-vehicle-credit-30d-2024.pdf

For anyone trying to get the tax credit, do NOT finalize the sale before the dealer gives you IRS Form 15400 (the sale reporting receipt) and verify the information is correct with your own eyes. If the dealer balks, remind them they can void the sale if you don't go through with the purchase. Too many people have been screwed by dealers who do not report the sale properly or in time (they only have three days to do so).

Also for those looking at 2025 models, the eligibility is VIN specific, so the dealer MUST run it through the IRS portal to determine eligibility.

 

[TaxmanHog]

According to this IRS doc the 2024 Pro does not qualify:

https://www.irs.gov/pub/irs-sbse/clean-vehicle-credit-30d-2024.pdf

We're five months past the last revision of that list, I'm curious if they have since certified, but a GS-9 clerk hasn't published the latest approved list of vehicles?

 

[Grumpy2]

Doesn't make sense why FORD would not have sought certification of the PRO trim for the credit !!!

Interesting/confusing looking at the vehicles & manufactures that no longer are approved, for example the 2024 ID.4 among many others.
Yet if you can find a 2023 new Lariat or XLT you can get the 2025 Credit.

 

[chl]

Crazy - @Ford Motor Company is the entity that has to tell the IRS which vehicles qualify, and it is strange they did not include all the Lightning models including the Pro.

Is there something about either the battery components and/or the place of manufacture that is different for the Pro making it not qualify? Or was it just a snafu?

If the Pro was not reported to the IRS as qualifying, either buy one that was, or ask the dealer to knock $7500 off the purchase price.

 

[Ford Motor Company]

Crazy - @Ford Motor Company is the entity that has to tell the IRS which vehicles qualify, and it is strange they did not include all the Lightning models including the Pro.

Is there something about either the battery components and/or the place of manufacture that is different for the Pro making it not qualify? Or was it just a snafu?

If the Pro was not reported to the IRS as qualifying, either buy one that was, or ask the dealer to knock $7500 off the purchase price.

I did some digging to find you an answer. This is what I got back.

2024 F-150 Lightning Pro trim is not eligible for the consumer tax credit 30D, but is eligible for the commercial tax credit 45W. Under the guidelines for the commercial tax credit, the vehicle must be purchased and primarily operated by the business.

 

[TaxmanHog]

I did some digging to find you an answer. This is what I got back.

2024 F-150 Lightning Pro trim is not eligible for the consumer tax credit 30D, but is eligible for the commercial tax credit 45W. Under the guidelines for the commercial tax credit, the vehicle must be purchased and primarily operated by the business.

This seems logical, since Pro's can only be ordered via Fleet buyer privileges and such buyers would likely be businesses who could exercise rights under 45W, but for abandoned fleet builds that find their way to personal use consumer market are stuck unless they are also a business, then they could still use 45W, I guess there is not as much "validation" going that route as there is under 30D.

 

[chl]

This seems logical, since Pro's can only be ordered via Fleet buyer privileges and such buyers would likely be businesses who could exercise rights under 45W, but for abandoned fleet builds that find their way to personal use consumer market are stuck unless they are also a business, then they could still use 45W, I guess there is not as much "validation" going that route as there is under 30D.

Hmmm, that explains it I guess.

My 2023 Pro (bought in Jan 2024) DID qualify for the tax credit.
I did not buy it as a commercial vehicle or as a business owner.
I did not order it from Ford but found it, and many other Pros at a local Ford dealership.

As I recall, the 2022 and 2023 Pro's were not generally available to order by non-commercial/fleet buyers for quite a while, or there was a limited number.
But then they became available to order again at some time when the demand dropped I guess.

There would be a down side to buying it as a business in Fairfax County Virginia anyway if used more than 50% for business.

Here, if you own a vehicle primarily (more than 50%) used for business purposes, you pay more in local property taxes - there is a discount due to a state tax relief subsidy for personal use vehicles.

No Personal Property Tax Relief Act Subsidy: The key difference lies in the fact that business vehicles are not eligible for the Personal Property Tax Relief Act (PPTRA) subsidy provided by the Commonwealth of Virginia. This state-funded subsidy reduces the taxable value of personal-use vehicles up to a certain amount, resulting in a lower actual tax bill for their owners ... The relief is provided for the first $20,000 of a vehicle's assessed value ... Vehicles must be passenger cars, motorcycles, or pickup/panel trucks weighing less than 10,001 pounds (or less than 7,501 pounds, depending on local regulations) [ my Pro is 6,015 lbs Empty Weight ] ... Vehicles used more than 50% for business purposes are not eligible for the PPTRA subsidy. This includes situations where a significant portion of mileage or depreciation is claimed as a business expense, or if the vehicle's cost is expensed under Section 179 of the IRS Code. Vehicles leased by an individual where the leasing company pays the tax without individual reimbursement are also ineligible. Additionally, certain vehicle types like motorhomes, campers, recreational vehicles, trailers, and farm use vehicles do not qualify for the relief.

However, I suppose a part-time business could order the vehicle from Ford to get the tax credit, then use it less than 50% for business to comply with the subsidy requirement.

There's always something...

 

[chl]

I did some digging to find you an answer. This is what I got back.

2024 F-150 Lightning Pro trim is not eligible for the consumer tax credit 30D, but is eligible for the commercial tax credit 45W. Under the guidelines for the commercial tax credit, the vehicle must be purchased and primarily operated by the business.

Thanks for the reply and the digging.

I wonder how the Pro became a solely commercial vehicle? Is this due to the IRS or Ford classifying it as such for 2024?

And I wonder if part time businesses can order the Pro from Ford?

It seems they would qualify under the IRS rules anyway.

Who qualifies

Businesses and tax-exempt organizations qualify for the credit.

There is no limit on the number of credits your business can claim. For businesses, the credits are nonrefundable, so you can't get back more on the credit than you owe in taxes. A 45W credit can be carried over as a general business credit.

 

[TaxmanHog]

And I wonder if part time businesses can order the Pro from Ford?

I think we have a few discussions about what Ford views a "Fleet" buyer to be.

 

[chl]

I think we have a few discussions about what Ford views a "Fleet" buyer to be.

Hard to pin down on the forum what Ford considers a "fleet buyer" to be, but some say have to order/buy "multiple vehicles" and some say 5 or more vehicles.

AI says, FWIW:

"... For Commercial, Rental, Fleet Management, or Utility Companies, this usually means purchasing or leasing 5 or more new vehicles in the last 12 months, or currently operating a fleet of 15 or more vehicles. Government Agencies have lower requirements, needing only 1 new vehicle purchased or leased in the last 12 months, or operating a fleet of 3 or more vehicles. Taxi companies generally need to have purchased or leased 2 or more vehicles in the past year or operate a fleet of 5 or more. Limo, Livery, or Funeral Companies do not have a minimum vehicle requirement but must provide a relevant permit or license. These qualifications allow access to benefits and incentives for Ford Fleet customers..."

And then linked to a Ford web site that has the same info:
https://www.fordstoremorganhill.com/enrollment.html

The Gov (IRS) mentions non-profits, but Ford doesn't seem to include them as fleet customers.

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