Roberta F. Mann (Oregon), Driving Transformation: Tax Strategies for Electrifying Light Duty Transportation, 53 Env’t L. Rep. 10298 (2023):

This article focuses on the evolving U.S. tax policy for EVs. Taxation is a necessary component of strategies to increase adoption of EV technology. In the U.S., taxation has supported the US energy policy of increased uptake of electric vehicles. Recent tax changes will continue that support, but the switch to EVs still faces challenges. The article will first set out why light-duty transportation in the U.S. must be transformed to accomplish climate goals.

Next, the article will explore tax incentives for energy generation, which are inextricably linked to carbon emissions from electrified transportation. The following section focuses on tax policies for clean vehicles, highlighting the evolving tax policy after the Inflation Reduction Act (IRA) was enacted in August 2022. Then the article will address continuing challenges and consider ways to meet those challenges, including examining some European policies for encouraging EVs that have met with considerable success. Finally, recognizing that the structure of European tax policies are significantly different from U.S. tax policies, the article will consider some policies more consistent with existing U.S. tax law that might have potential for increasing EV uptake.