Starting in January 2024, EV buyers won’t have to wait until the following year’s tax season to claim and pocket the clean vehicle tax credit! Instead, there’s a new option to take the credit as a rebate right when you purchase the vehicle. This means that after a bit of paperwork at the dealership, the credit will be available as essentially cash in hand (or, more likely, knocked off the cost of the vehicle) on the day of purchase.
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https://www.npr.org/2023/12/28/1219158071/ev-electric-vehicles-tax-credit-car-shopping-tesla-ford-vw-gm#:~:text=What’s%20new%20for%202024%3A%20instant,when%20you%20purchase%20the%20vehicle.