Your son should be qualified for Rebate recovery credit, and he can claim the credit on his tax return if he paid more than half of his own support during 2020.
As for the electric vehicle credits, it still exists, however not all electric vehicles are qualified for the credit in 2020.
You can check out if you can receive the credit for your vehicle here:
Federal Tax Credits for New All-Electric and Plug-in Hybrid Vehicles
