I always go to the source. Here's what the IRS says:
https://www.irs.gov/businesses/irc-30d-new-qualified-plug-in-electric-drive-motor-vehicle-credit
2021 purchased VW ID.4 credit is $7500
The Clean Vehicle Credit will apply to electric vehicles purchased by Dec. 31, 2032.
Under the new law, you can get credit for buying a used electric vehicle.
There is a price limit and other restrictions
Here's an interesting article on what the new restrictions may affect if your vehicle qualifies or not:
https://www.cars.com/articles/what-does-the-ev-tax-credit-overhaul-mean-for-car-shoppers-455406/
According to the EPA, for some manufacturers, the build location may vary based on the specific vehicle, trim or the date in the model year when it was produced because some models are produced in multiple locations. The build location of a particular vehicle should be confirmed by referring to its vehicle identification number. Look up your vehicle’s VIN using the EPA’s tool. For example, the 2023 Volkswagen ID.4 can be added to the list, but only for models that were built in Tennessee rather than Germany.
https://www.cars.com/articles/what-does-the-ev-tax-credit-overhaul-mean-for-car-shoppers-455406/
So 2023 VW ID.4 not a 2022 VW ID.4
And built in TN not Germany
Or a Used Electric Vehicle
Used EVs will be eligible for a tax credit for the first time to help more regular folks join in on the fun. Starting in 2023, the law will allow a credit of up to $4,000 or 30% of the sale price, whichever is lower. The vehicle must be bought from a dealer, be at least two model years old and have a sale price no higher than $25,000. Buyers can have income of up to $150,000 for a joint return, $112,000 for heads of household and $75,000 for individuals. You can check out used EVs for sale on Cars.com.