@KochuK FYI in the most recent IRS revisions the specific 5% language has been removed....all else remains. Bottom line is if you have a non-refundable deposit/down payment on a binding contract PRIOR to Aug. 16th, 2022 you should be eligible to claim this Federal EV incentive under the Transition Rules.
Many are just waiting on a VIN (Fisker Ocean and Rivian R1T/R1S buyers specifically) to amend their 2022 tax returns as indicated, "To elect the credit under the prior rules you must elect the credit on your 2022 tax return after you take delivery of the vehicle. Depending on the date the vehicle is delivered, you can claim the credit on your original, superseding, or amended 2022 tax return. "
The qualified vehicle listings by manufacture have been updated here:
https://www.irs.gov/credits-deductions/manufacturers-and-models-for-new-quali[product key removed]le...
