itonewbie
Level 15
03-07-2023
02:26 AM
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Sounds like someone wanted a shinny new toy for Christmas and couldn't wait a couple days more. For the lack of patience, the old rule on phaseout will apply, I'm afraid - unless it was delivered in 2023.
It's not the model year that matters. References made in §30D and the IRS guidance are to purchase date, delivery date, and placed in service date rather than model year.
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Still an AllStar
Still an AllStar