Tesla credit retroactive to 2021?

[Connecto1]

Hi all,

Does anyone have any insight as to whether 2021 can be amended to claim a Tesla tax credit?  I have a client saying his buddy has already done this but of course I can't find anything concrete to back it up.  Did something in the new EV credit regs apply retroactively to 2021?  Let's assume for now the client meets all other criteria for the credit claim under the new rules, just that the vehicle was purchased in Sep 2021.  Thank you all for any commentary!  

[TaxGuyBill]

It is not retroactive, so a Tesla would not qualify.

https://www.irs.gov/credits-deductions/manufacturers-and-models-for-new-qualified-clean-vehicles-pur...

[qbteachmt]

"Did something in the new EV credit regs apply retroactively to 2021?"

Yes and no. The definition of SUV, and price points, are what changed. For the prior years' credits, the phase out based on production has not changed.

"for the credit claim under the new rules, just that the vehicle was purchased in Sep 2021."

It would need to be eligible under the old rules. The rules in place for the Sep 2021 event. Not rules now, backdated.

This topic has a more comprehensive model list:

https://www.efile.com/electric-vehicle-car-tax-credits/

and you can see that GM and Tesla had a phase out gap for specific models and years, and mostly, Tesla credits ended with 2019. However, the IRA bill introduces credits for used cars, so he could sell it, then buy a replacement just like it:

https://www.irs.gov/credits-deductions/used-clean-vehicle-credit