@jxinleblanc has supplied the right answer for EV credits. (No business use required.) This thread changed in the middle to be about non-business EV credits. It started as a vehicle expense (presumably business otherwise vehicle expenses are not currently relevant).
So the "date placed in service" question usually is a term of art relating to business property and depreciation. The criteria is "ready and available" for use. It is not necessary purchase or first use.
https://www.irs.gov/publications/p946#en_US_2020_publink1000107328, which says
You place property in service when it is ready and available for a specific use, whether in a business activity, an income-producing activity, a tax-exempt activity, or a personal activity. Even if you are not using the property, it is in service when it is ready and available for its specific use.
Example 1.
Donald Steep bought a machine for his business. The machine was delivered last year. However, it was not installed and operational until this year. It is considered placed in service this year. If the machine had been ready and available for use when it was delivered, it would be considered placed in service last year even if it was not actually used until this year.
Example 2.
On April 6, Sue Thorn bought a house to use as residential rental property. She made several repairs and had it ready for rent on July 5. At that time, she began to advertise it for rent in the local newspaper. The house is considered placed in service in July when it was ready and available for rent. She can begin to depreciate it in July.
Example 3.
James Elm is a building contractor who specializes in constructing office buildings. He bought a truck last year that had to be modified to lift materials to second-story levels. The installation of the lifting equipment was completed and James accepted delivery of the modified truck on January 10 of this year. The truck was placed in service on January 10, the date it was ready and available to perform the function for which it was bought.
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