I don't believe you are correct. The delivery date for the vehicle is considered to be 8/15/2022 under the provisions of the Inflation Reduction Act. The vehicle in question would not qualify under the IRA rules, but their is a provision in that act that allows people who had a binding contract in place for an EV that qualified under the prior rebate structure to claim that rebate based on the law that was in effect the day prior to the signing of the IRA.
Thus the rebate has to be applied as a 2022 Amended Tax return as the law under which the rebate is being filed for only existed until 8/15/2022. After 8/16/2022, the requirements of the IRA are in force (which includes US content/manufacturing requirements and has income limiations on who is eleible for the tax rebate).
