After you file

So, to be clear, in order to get the full $7,500 after buying an EV that allows for $7,500 - for example, the Toyota RAV 4 PRIME, you have to OWE something already? For example: if I owed the IRS $7,500, then the EV tax refund would only suit me in that circumstance? Because I am considering getting an EV, I'm one of those people who doesn't owe any taxes. So technically, for me in my case, since I don't owe anything on my taxes I would not be eligible to receive $7,500 because I don't already owe the IRS something. Is that correct? Because that doesn't seem fair, especially when the whole reward for driving an EV should be to suit the environment and "going green" - please, correct me if I'm wrong, but there is so much misinformation out there.