no. the sales price has to be $25,000 or less.
https://www.irs.gov/credits-deductions/used-clean-vehicle-credit
while a little shady, why can't the dealer drop the sales price by $2,000 and offer you $2,000 less for the trade-in? the net to the dealer would be the same but you'd have a sales price of $25,000.
In fact, since the tax credit is worth up to $4,000 to you, why not ask the dealer to drop the sales price by the $2,000 and you'll accept $3,000 less on the trade-in in return. You get $3,000 for the tax credit (net of the $1,000 extra you are giving up on the trade-in) and the dealer gets an extra $1,000 as in incentive to lower the price for you.
