Based on the information provided, Tesla vehicles were not eligible for any form of electric vehicle or clean vehicle tax credits in the United States for the year 2021.
The Internal Revenue Code § 30D provides a credit for new clean vehicles, which includes electric vehicles. However, according to Notice 2018-96, Tesla Inc. reached the 200,000-vehicle limit for the credit during the calendar quarter ending September 30, 2018. As a result, the credit for all new qualified plug-in electric drive motor vehicles sold by Tesla Inc. began to phase out starting January 1, 2019. For vehicles purchased for use or lease on or after January 1, 2020, no credit is allowable.
Furthermore, the Inflation Reduction Act of 2022 (IRA) made several changes to the tax credit provided in §30D of the Internal Revenue Code for qualified plug-in electric drive motor vehicles, including adding fuel cell vehicles to the §30D tax credit (new clean vehicle credit). However, these changes apply to vehicles placed in service after December 31, 2022, which is after the year 2021 in question.
Therefore, based on the information provided, Tesla vehicles were not eligible for any form of electric vehicle or clean vehicle tax credits in the United States for the year 2021.
Sources:
IRS Proposed Regulations REG-118492-23
Notice 2018-96
Rev. Proc. 2023-38
Notice 2022-46
§ 30D. Clean vehicle credit
FS-2023-22
