The underline text is not true. Income requirements still apply to the federal EV tax credit when you buy through a dealer. That is written into the text of the law.
Clarification and rules from the Treasury specifically say people that make too much have to pay back the extra tax credit they received when they file 2024 taxes. It says NOTHING about people that make too little to get the credit. The author ASSUMES they will not have to pay back the tax credit but there is nothing in writing that says that AND it would be contrary to the text of the law.
You also have to fill out a form stating that your income qualifies to get the full $7,500. I would avoid lying on IRS forms.
What we do know for a fact is that every EV with a GVW under14,000 that is LEASED gets the full $7500 federal EV tax credit. That is given to the leasing company, who should roll that into the lease contract. If they don't - walk away and find a dealer that will deal fair.
EDIT: I stand corrected- guidelines sent to dealers say this:
Q4: What if a buyer has insufficient tax liability to fully use a transferred credit? (added Oct. 6, 2023)
A4. The amount of the credit that the electing taxpayer elects to transfer to the eligible entity may exceed the electing taxpayer's regular tax liability for the taxable year in which the sale occurs, and the excess, if any, is not subject to recapture from the dealer or the buyer.
Whether or not that is legal and will hold up in court is another matter. It is contrary to the text of the law.
https://www.irs.gov/newsroom/topic-h...ehicles-credit