The Tesla Credit was phased out in 2020. One issue seems to be that it is not manufactured in North America.
Additional Requirements for EVs Under IRC 30D
For all new electric vehicles that qualify under IRC 30D, you must also certify that:
- The vehicle is a plug-in electric vehicle drawing significant power from a battery with a capacity of at least 7 kilowatt hours or is a new qualified fuel cell motor vehicle as defined in IRC 30B(b)(3)
- The vehicle is manufactured primarily for use on public roads and has at least 4 wheels, with an exception for vehicles that operate on rails
- Final assembly occurred in North America
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