Deductions & credits

@Anonymous -  There is simply NOTHING on the IRS website that limits the credit to one vehicle; therefore, it is not limited.  if the IRS was going to limit it, it would have stated so in the FAQs.  

 

for new cars, the credit is tied to the vehicle.  for used cars, it is tied to the taxpayer (and there is a limit of one credit every three years)

 

https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after

 

the credit is tied to the vehicle by the way the FAQ is worded: 

 

The amount of the credit depends on when you placed the vehicle in service (took delivery), regardless of purchase date