You may qualify for a credit up to $7,500 for vehicles purchased from 2023 to 2032. To qualify, you must buy it for your own use, not resale, use it primarily in the US, your MAGI must not exceed $300,000 for MFJ, $225,000 for HOH and $150,000 for MFS and Single taxpayers. You can use your modified AGI from the year that you take delivery or the year before, whichever is less.