If I purchase a 2018 plug in hybrid and its not delivered until after 1-1-2018 can I still take the tax credit for the 2017 tax year if I paid for it in 2017?

[tannisski]

We want to buy a 2018 plug in hybrid vehicle, but there aren't any available at dealers near us.  There are several "in transit" which actually means they are being manufactured as we speak.  If I purchase the vehicle and pay for it and it already has a VIN so I should be able to get it licensed, does it matter if it isn't actually delivered until after the first of the year?

[SweetieJean · Accepted solution]

Sorry, but I disagree. 

The date of purchase (2017) determines the amount of the credit available for a vehicle, i.e. whether a vehicle is eligible for the full credit or whether a portion of the credit is phased-out.

The placed in service date (2018) determines the taxable year in which the credit may be claimed.  

https://www.irs.gov/newsroom/summary-of-the-credit-for-qualified-hybrid-vehicles

[TaxGuyBill]

Here is a more pertinent link that says  you "must have purchased it in or after 2010 and begun driving it in the year in which you claim the credit".
<a rel="nofollow" target="_blank" href="https://www.irs.gov/credits-deductions/individuals/plug-in-electric-drive-vehicle-credit-section-30d...>

The Tax Code itself says "placed in service by the taxpayer during the taxable year".
<a rel="nofollow" target="_blank" href="https://www.law.cornell.edu/uscode/text/26/30D">https://www.law.cornell.edu/uscode/text/26/30D</a>

[TaxGuyBill]

Also, the current proposed legislation in Congress for tax reform has a provision to eliminate this credit for 2018.

[Critter]

Purchase date is when you sign the contract which is what you use for the credit ... date of delivery is immaterial.