How is that work? You have till the end of the year (April 15th) to pay your taxes..so if you have a consulting job that isn't a W2, you'd get a 1099 without taxes taken out...you could elect to pay quarterly taxes on it or just pay it all on April 15th. So effectively an EV credit would eat that amount owed to the government up a decent amount.
Example, I buy a car this year 2024 and file on April 15th, 2025. I have a consulting/1099 job that doesn't have taxes taken out of it. Say I owe the government $5000 in taxes then, the EV credit would wipe that out...at least that is how I see it working.