California's system works a little differently. You purchase, then apply for a rebate. They look over your creds and run your income (for some sample size, apparently), and then send a check within 3 months. These refunds are essentially funded by California's Cap and Trade system which is essentially a carbon tax - though it's considered an incentive to reduce greenhouse gasses. There's been money in that pot since 2012. Last year, though, the money was held up, and many buyers had to wait up to six months for their rebate. There are new constraints this year on the income level of applicants. That will likely affect some affluent buyers, but at least the money is flowing again. One currently proposed change to the current law would be to hand out rebates at the point of sale. As of now, the rebate is non-taxable. That too could change if the law is revised to include a point of sale reduction on the price of a car (since there'd be a loss in sales tax revenue - not a great loss, but it all adds up…)