is enforceable under state law, based on the state and relevant facts and circumstances, and.If you purchased a vehicle between Augand Decembut don't take delivery of the vehicle until 2023, see Credit for New Clean Vehicles Purchased in 2023 and After. Depending on the date the vehicle is delivered, you can claim the credit on your original, superseding, or amended 2022 tax return. To elect the credit under the prior rules you must elect the credit on your 2022 tax return after you take delivery of the vehicle. ![]() If you entered a written binding contract to buy a vehicle after December 31, 2021, and before August 16, 2022, but took delivery on or after August 16, 2022, you may elect to claim the credit based on the prior rules.
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