If it was put into business use in 2023 you're entitled to 179 for 2023 despite what happened in 2024. If there is no cash changing hands in 2024 then I would ignore what happened in 2024 (vin # not reported on 1040 unless this is an EV vehicle). If there is cash changing hands then since like-kind exchanges are not allowed for vehicles there would be a sale for the trade-in value given a a purchase of the new vehicle for its sales price. thus 179 on the 2023 vehicle would be recaptured in 2024 but then you can take 179 on the new vehicle.
if there is an EV credit then you are entitled to it for 2023 and maybe even again on the replacment vehicle.
there is no recapture requirement for the credit for a qualified plug-in electric vehicle under § 30D.
