Whether you receive EV tax credit depends on the "date of purchase", not "the date vehicle was placed in service" for a business. As of now, a Tesla purchased in December 2021 doesn't qualify for any tax credit. If BBB law in the current form passes, it will retroactively enable a Tesla bought in Dec 2021 qualify for the $7500 federal tax credit due to the current 200k vehicle sales limit. But it will not qualify for any additional tax credit congress is considering in BBB.
