请教买可插入充电车的联邦抵税问题，如果现在买福特2017年的新车C-max Energi，能抵税吗？

看了 IRS的条款，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 新车还是旧车？ 旧车不能！因为旧车的 Tax Credit 应该已经被前车主claimed。 新车可能还有，取决 -X5_XDM- ♂ (101 bytes) () 07/15/2020 postreply 09:31:38

• 确定是新车，但代理商不知能否抵税。 -色大胆小- ♂ (0 bytes) () 07/15/2020 postreply 09:34:45

• 一定有猫腻，3年了还是新车？更觉得是陷阱。 为什么不买2019年的 model？ -X5_XDM- ♂ (0 bytes) () 07/15/2020 postreply 12:51:41

• 2019年那型号停产了 -色大胆小- ♂ (0 bytes) () 07/15/2020 postreply 13:38:29

• 新车放三年你也不能要啊 -颠三倒四了- ♂ (0 bytes) () 07/15/2020 postreply 14:15:34

• 我是想捡个便宜，但要是不能抵税，就不值得捡了。 -色大胆小- ♂ (0 bytes) () 07/15/2020 postreply 16:01:46

• 这车还是别买了吧。 -TBz- ♂ (371 bytes) () 07/15/2020 postreply 17:17:30

• 说得对，过去三年的情况一点也不了解。代理行就说一直在他们那里，没卖出去 -色大胆小- ♂ (0 bytes) () 07/16/2020 postreply 12:09:32

• 本人对该法律条文的理解。 -老九不能走- ♂ (329 bytes) () 07/18/2020 postreply 11:27:26