Thanks for the reply,
I found this online (evlife).
Once you’ve determined the EV tax credit for your make and model, the next step is to determine your tax liability. This credit applies to taxes owed in the year you buy your vehicle, so your federal tax bill will determine the maximum amount you can get back as a tax refund. (For example, if you buy a tesla model Y with a $7500 tax credit in 2023, but you only owe the federal government $3000 in taxes in 2019, the maximum credit you can use is $3000.
It is very confusing. :(
