US running total Tesla Sales vs 200,000 for federal credit phase out trigger
2011 end 1,900
2012 end 4,550 (2,650 for 2012 + prior year)
2013 end 22,200 (17,650 for 2013 + prior years)
2014 end 38,889 (16,689 for 2014 + prior years)
2015 end 64,091 (25,202 for 2015 + prior years, Model S and Model X)
2016 end 111,210 (47,119 for 2016 + prior years, Model S and Model X)
2017 end 161,357 (50,147 for 2017 + prior years, Model S, Model 3, and Model X)
The phase-out period stretches over one year, beginning in the second calendar quarter after the quarter in which the manufacturer hits the 200,000 vehicle US sales mark. From there, all qualifying vehicles sold by the manufacturer are eligible for 50% of their specified credit for the first two quarters and 25% of the credit for the next two quarters.
For example if a manufacturer sells its 200,000th vehicle in the first quarter (Q1) of 2018, the credit amounts for all of that manufacturer's eligible vehicles would phase out as shown in the table below.
Tax Credit Phase-Out Schedule Quarter Credit
Q1 2018 Full amount
Q2 2018 Full amount ends June 30th
Q3 2018 50% of full amount
Q4 2018 50% of full amount ends December 31st
Q1 2019 25% of full amount
Q2 2019 25% of full amount ends June 30th
Q3 2019 No credit
If they sell the 200,000th during the second quarter (Q2) of 2018., the the credit amounts for all of that manufacturer's eligible vehicles would phase out as shown in the table below.
Tax Credit Phase-Out Schedule Quarter Credit
Q2 2018 Full amount
Q3 2018 Full amount ends September 30th
Q4 2018 50% of full amount
Q1 2019 50% of full amount ends March 31st
Q2 2019 25% of full amount
Q3 2019 25% of full amount ends September 30th
Q4 2019 No credit