https://www.siliconvalley.com/2022/08/21/green-rides-most-ev-models-will-not-qualify-for-the-7500-federal-tax-credit/

The Inflation Reduction Act authorizes $369 billion of new spending to address the escalating climate crisis, but the federal tax incentive currently used to accelerate EV adoption is being curtailed. The $7,500 tax credit helps electric vehicles compete with their less expensive gas burning counterparts, and the legislation extends the generous incentive for another decade. Unfortunately, the bill also includes strict new eligibility provisions that will prevent most EV models from qualifying for the benefit.

Perhaps the most significant new restriction is a provision that disqualifies any EV assembled outside of North America. The rule will disqualify many extremely efficient, affordable EVs and plug-in hybrids imported from Europe, Japan, and South Korea.