EV Credit loophole?

you couldn't have read the regs for the new EV tax rules because they have not been written yet - expected about March 2023

this is from the code 30D

(d)New clean vehicle

For purposes of this section—
(1)In general
The term “new clean vehicle” means a motor vehicle—
(A)the original use of which commences with the taxpayer,
(B)which is acquired for use or lease by the taxpayer and not for resale,
(C)which is made by a qualified manufacturer,
(D)which is treated as a motor vehicle for purposes of title II of the Clean Air Act,
(E)which has a gross vehicle weight rating of less than 14,000 pounds,
(F)which is propelled to a significant extent by an electric motor which draws electricity from a battery which—
(i)has a capacity of not less than 7 kilowatt hours, and
(ii)is capable of being recharged from an external source of electricity,
(G)the final assembly of which occurs within North America, and
(H)for which the person who sells any vehicle to the taxpayer furnishes a report to the taxpayer and to the Secretary, at such time and in such manner as the Secretary shall provide, containing—
(i)the name and taxpayer identification number of the taxpayer,
(ii)the vehicle identification number of the vehicle, unless, in accordance with any applicable rules promulgated by the Secretary of Transportation, the vehicle is not assigned such a number,
(iii)the battery capacity of the vehicle,
(iv)verification that original use of the vehicle commences with the taxpayer, and
(v)the maximum credit under this section allowable to the taxpayer with respect to the vehicle.

see this link for ( other vehicles may be added) those meeting final assembly requirements

https://afdc.energy.gov/laws/electric-vehicles-for-tax-credit#/tab-2022 

try calling the dealer to check