# The Tax Credit Exception for Leased Electric Vehicles
> **In Focus (2-page brief)** · 2026-04-07 · `IF12603`
## Report
- **CRS ID:** IF12603
- **Series:** In Focus (2-page brief)
- **Publication date:** 2026-04-07
## Documents
- [PDF](https://www.everycrsreport.com/files/2026-04-07_IF12603_fb18001f1ab87d36f8ee5bf7b9967e943597a37a.pdf)
- [HTML](https://www.everycrsreport.com/files/2026-04-07_IF12603_c710a583467c47cc78375daba45b8d7bc74114cd.html)
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