The IRS updated their guidance for claiming the previous tax credit. It looks like you are SOL if you (including me) didn't take delivery before the end of 2022.
https://www.irs.gov/credits-deductions/credits-for-new-electric-vehicles-purchased-in-2022-or-before
That guidance conflicts with the statutory notes from Congress.
The below is from
https://www.law.cornell.edu/uscode/text/26/30D ... click the 'Notes' tab and scroll down near the bottom to the section called "Effective Date of 2022 Amendment; Transition Rule".
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Pub. L. 117–169, title I, § 13401(l), Aug. 16, 2022,
136 Stat. 1962, provided that:
“Solely for purposes of the application of section 30D of the
Internal Revenue Code of 1986, in the case of a taxpayer that—
“(1)after December 31, 2021, and before the date of enactment of this Act [Aug. 16, 2022], purchased, or entered into a written binding contract to purchase, a new qualified plug-in electric drive
motor vehicle (as defined in section 30D(d)(1) of the
Internal Revenue Code of 1986, as in effect on the day before the date of enactment of this Act), and
“(2)placed such vehicle in service on or after the date of enactment of this Act,
such taxpayer may elect (at such time, and in such form and manner, as the Secretary of the Treasury, or the Secretary’s delegate, may prescribe) to treat such vehicle as having been placed in service on the day before the date of enactment of this Act.”
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To claim the credit, one must file form 8936. Line 3 on this form asks for the date the vehicle was placed in service ... those statutory notes for the amendments made in 2022 as part of the inflation reduction act (notes that were passed by Congress in the text of the act, don't forget) give one permission to enter a date of 08/15/2022 on this line, if one meets the criteria the statutory notes spell out. The criteria spelled out do not limit "on or after" to 12/31/2022. And, if Congress had intended that to be limited to 12/31/2022, they would've specified the date as they do in other sections of the amendments made.
As mentioned before, if the IRS wants to make life difficult, they certainly know how to do that... but they don't get to re-write what Congress passes. I, for one, feel confident this position will prevail if it comes down to a case in court. Hopefully it won't, but I am prepared if it does.
