They are, but typically what automakers will do is assume the tax credit on your behalf and just give you $7,500 off the price of your car up front. They will t

They are, but typically what automakers will do is assume the tax credit on your behalf and just give you $7,500 off the price of your car up front. They will then collect $7,500 come tax day. That's a win-win all around, the consumer saves $7,500 off the list price up front, they have to finance less etc, and Tesla gets a tax credit.