A loophole enables car shoppers to get the EV they want and qualify for a full $7,500 tax credit – sort of. All customers must do is lease instead of buy. Only a few vehicles qualify for the federal EV tax credit if purchased by the consumer. But, thanks to this loophole, all battery-powered models qualify for the full credit if they're leased, because in that case the IRA categorizes them as commercial vehicles.

More information is available here: https://electrek.co/2023/04/05/how-to-bypass-nearly-every-restriction-of-the-ev-tax-credit-by-leasing/.