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2022 Economic Impact Report

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Federal EV Tax Credit Forms

The new clean vehicle tax credit applies to clean vehicles placed in service after January 1, 2023, and acquired by a taxpayer for original use. To qualify for the credit, the vehicle and the consumer must meet certain requirements. To view those requirements and a list of qualifying vehicles, click here. The site will be updated as more vehicles are added to the list. Importantly, the seller of a new clean vehicle must provide a report containing taxpayer and vehicle information to the taxpayer and to the IRS for the consumer to receive the credit. These reports will need to be compiled and filed with the IRS by January 15, 2024. Click here for more details about the form. NADA has created a model sellers report form for this purpose, linked below.

In addition to the new clean vehicle tax credit, there is a previously owned clean vehicle tax credit available. Click here to view eligibility details. Dealers must also provide a report to taxpayers/purchasers upon sale of a previously owned vehicle potentially eligible for the Section 25E Previously Owned Clean Vehicle Tax Credit. NADA has created a model sellers report form for the 2023 IRC Section 25E previously owned clean vehicle tax credit, linked below.

On December 30, the U.S. Department of Treasury, in conjunction with the IRS, released preliminary guidance indicating consumer leases qualify for the commercial clean vehicle credit under 26 USCS § 45W. Effectively, this guidance removes much of the vehicle sourcing and income requirements from consumer lease transactions. However, these vehicles will still be subject to the commercial clean vehicle credit requirements, and it is important to note that retail vehicle sales are still subject to the § 30D requirements. Click here to view the guidance fact sheet. 

While Treasury and the IRS often allow taxpayers to rely on proposed guidance in the interim between notice and issuance of regulations, it is important to note that this guidance is not regulatory action, and dealers should stay tuned as CNCDA and NADA follow this developing body of law. We also encourage dealers to access and review the materials prepared by NADA, available here.

Voluntary Protection Products Policy – Template for California Dealerships

The Voluntary Protection Products Policy is designed for use at California dealerships to implement a California-compliant policy on the sale of voluntary protection products. Dealers that are interested in implementing such a policy should also refer to NADA’s Driven Guide called “Voluntary Protection Products: A Model Dealership Policy.”

2023 Pay Scale Tool

2021 Economic Impact Report

Sample Employment Arbitration Agreement

This sample employment arbitration agreement (available in English and Spanish language) has been developed by Fine, Boggs, & Perkins for CNCDA members. It is current as of May 9, 2022. Consult competent counsel prior to implementing any changes to your dealership’s employment policies or practices.

Electronic Contracting White Paper

CNCDA commissioned a legal white paper by preeminent experts at the Munger, Tolles & Olson LLP law firm on the use of e-signatures for vehicle sales and lease contracts in California. The chief author of the memo – Donald Verrilli – is one of the nation’s premier Supreme Court and appellate advocates. He served as Solicitor General of the United States from June 2011 to June 2016 for the Obama Administration. 

The white paper unambiguously concludes that “the use of electronic signatures and records in connection with the sale and leasing of automobiles is lawful in California.” You can download it by clicking on “Download PDF” above.

The white paper’s conclusion is supported by recent statements by the California DMV Director on the use of electronic signatures for vehicle purchases. Following the DMV’s approval of electronic submission of odometer statements, Director Gordan proclaimed: “Buyers can now complete their purchase from anywhere – no ink or paper required.” Click here to read more.

CNCDA understands that some dealers are hesitant to adopt the use of electronic signatures for vehicle sales and lease transactions, as such transactions are not expressly authorized by the California Uniform Electronic Transactions Act (CalUETA). CNCDA sought to provide clarity on this issue by introducing legislation to amend CalUETA in 2021. However, our bill was blocked by trial attorneys and other special interest groups, who sought to use our bill as leverage to impose additional onerous restrictions on dealers. 

If you have hesitated to adopt the use of electronic signatures at your dealership, please review the attached white paper with your counsel, as we believe it provides a strong basis to move forward with a fully electronicprocess at your dealership. 

Help Us Replace the Private Attorneys General Act (PAGA): Learn about how PAGA can hurt your dealership.

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