https://techcrunch.com/2023/12/22/federal-ev-tax-credit-changes-tesla-ford/

The federal tax credit for electric vehicles is about to change in one particular way that will make it far more attractive to buyers. Starting January 1, the rebate — up to $7,500 for qualifying new EVs and up to $4,000 for qualifying used EVs — will be available when you buy the car, as opposed to something you have to claim when filing your taxes.

Even better, more than 7,000 car dealers have already signed up to make sure they are able to offer that point-of-sale rebate — accounting for nearly half of all new car dealerships in the country.