The credit for buying a new or used EV is now an absolute credit and no longer based on taxes — so long as you meet the income requirements and other requirements. You can actually "sign over" the credit to the dealership to lower the price of the car (though you still pay sales tax on the full price, pre-credit). https://turbotax.intuit.com/tax-tips/going-green/understanding-the-new-clean-vehicle-credit/L6Y0JrGND