There are two limits on that deduction that are relevant. They can’t be applied to foreign built cars, and there is an income cap. The Koreans (Kia, Hyundai)

There are two limits on that deduction that are relevant. They can’t be applied to foreign built cars, and there is an income cap. The Koreans (Kia, Hyundai) found a loophole: The restrictions do not apply to commercial fleets, including vehicles leased to consumers. So, they offer lease incentives that are structured to give you $7500 off MSRP if you buy the vehicle out of a lease after the first month. No IRS paperwork required, and no chances of finding some other gotcha when you file your taxes. If the law hasn’t changed by the time I buy a new EV, I’m going to insist on this, regardless of whether it is domestic made.