https://www.vice.com/en_us/article/m7gzmb/the-irs-is-trying-to-figure-out-what-an-suv-is

Due to a quirk in the clean energy rebates for electric vehicles recently passed by Congress, the IRS accidentally triggered a phony electric vehicle “price war,” as many news outlets called it, only to reverse its decision, likely costing Tesla millions in lost profit. 

The issue centers around a provision in the Inflation Reduction Act that governs the electric vehicle rebates. In order to prevent rich folks getting a rebate for super-luxury vehicles, the law only permits the maximum $7,500 rebate to be applied to cars with a manufactured suggested retail price (MSRP) up to $55,000 and trucks, sport utility vehicles (SUVs), and other large vehicles up to $80,000 in price.