Nothing was changed in section 30D(a)You have repeatedly made this claim.
I quoted the text of the IRA directly.
Where does the text of the act say "You must ow(e) taxes in the amount of the credit or more."
Have fun storming the castle.
(a) Allowance of credit
There shall be allowed as a credit against the tax imposed by this chapter for the taxable year an amount equal to the sum of the credit amounts determined under subsection (b) with respect to each new qualified plug-in electric drive motor vehicle placed in service by the taxpayer during the taxable year.