Nobody really knows when it will be or what the guidance will look like compared to what is written in the bill, save for maybe a few staff at the IRS. Almost every article I can find seems to interpret the expected change as going into effect in March, yet this article from Forbes, which is the most thorough I've seen and was clearly written by a person who actually
read and understood the IRS white paper, seems to indicate that because of the disruptive nature of the proposed guidance, they expect a 60-day comment period after the guidance is released before anything goes into effect. No guarantee that this person is right, but I think as a corporate tax professional and former law clerk, she makes a compelling argument that there probably won't be any effective change until late spring or early summer. Still, it's a gamble.
Marie Sapirie analyzes the December 2022 white paper released by Treasury and the IRS, which offers a preview of proposed section 30D guidance regarding qualification for electric vehicle credits.
www.forbes.com
Even when it does change, remember that the change is $3750, not the full $7500.