As is currently proposed, the IRS does not classify the Tesla Model Y 5 as a SUV. To qualify for EV credit, the max price for SUV < $80,000 and for other vehicles the max price is $55,000. The Tesla Model Y 5 seater under IRS classification would not qualify. Oddly, IRS classifies the Tesla Model Y 7 seater as a SUV and that one qualifies for EV credit. Also odd is that a bundle of hybrid electric SUV with less than 40 EV range qualifies. The Tesla Model Y is fully electric and has EV range of 330. Given that the future is BEV and geopolitical instability and climate impact from oil consumptions, the government should focus the EV credit on fully electric vehicles and encourage consumers to choose fully electric vehicles. The current IRS proposal stalls this movement to full electric vehicles and encourages the continue burning of fossil fuel. IRS is accepting comments and can still change the policy. There is a change.org pupation written by Farzad Mesbahi to correct this misguided proposal at: https://www.change.org/p/fix-the-inflation-reduction-act-ev-tax-credit. It currently has 49,027 supporters who have signed the petition.