"Moreover, leased EVs and PHEVs are not subject to the major restrictions detailed above — there are no limitations regarding final assembly, battery sourcing or vehicle pricing, while the caps on buyer income are irrelevant because there is no purchase in the case of a lease."



https://www.edmunds.com/fuel-economy/the-ins-and-outs-of-electric-vehicle-tax-credits.html#:~:text=Moreover%2C%20leased%20EVs%20and%20PHEVs,the%20case%20of%20a%20lease.