This recent article by U.S. News & World Report provides one of the most thorough reviews of the EV tax credit and explains the changes that will occur in 2024.   Get all the details on specific EVs that will get full or partial credit based on North American production and battery material/production site. 

One of the biggest changes is the tax credit will now be applied as a discount at the time of purchase (as of Jan 1, 2024), so no need to wait for this credit on your tax return!  Also, in some cases where an EV manufacturer does not qualify for the credit, their dealers may offer discounts equal to what the tax credit would have been.  These discounts could be applied to both purchases are leases. See the pricing limits on new and used EVs, and income limit for buyers.

A current list of EVs meeting these requirements is provided in this great article. https://cars.usnews.com/cars-trucks/advice/how-does-the-electric-car-tax-credit-work