No, you cannot claim the credit since the 2023 EV that you purchased in 2024 is not 2 years earlier than the calendar year when you bought.
No other credit is available for the vehicle purchased.
You can claim the sales taxes paid for the vehicle as an itemized deduction on Schedule A. However, the total of all your itemized deductions on Schedule A must be greater than the standard deduction for your filing status to have any tax benefit.
IRS website - https://www.irs.gov/credits-deductions/used-clean-vehicle-credit
To qualify, a vehicle must meet all of these requirements:
- Have a sale price of $25,000 or less. Sale price includes all dealer-imposed costs or fees not required by law. It doesn't include costs or fees required by law, such as taxes or title and registration fees.
- Have a model year at least 2 years earlier than the calendar year when you buy it. For example, a vehicle purchased in 2023 would need a model year of 2021 or older.
- Not have already been transferred after August 16, 2022 to a qualified buyer.
- Have a gross vehicle weight rating of less than 14,000 pounds
- Be an eligible FCV or plug-in EV with a battery capacity of least 7 kilowatt hours
- Be for use primarily in the United States
