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Deductions & credits
@AmeliesUncle - well, in a way they do support low- mod income..... there is the EV credit for used vehicles.... I don't like the way that sounds, but indeed it is available.
Someone making under $130,000, for used vehicles under $25,000, there is a credit of 30% of the vehicle sales price not to exceed $4,000. Credit is non-refundable so at the lower end of low-mod, it's the same issue - if you don't have tax liability, the credit doesn't have value. I can see where those with limited financial resources would gravitate towards a used vehicle.
https://www.irs.gov/credits-deductions/used-clean-vehicle-credit
Those refundable credits are reserved for situations with children, education or work (EITC, additional CTC, AOTC and LLC) and not for purchases (EV credit, Energy Credit).