Are you sure about that? I’m looking at the IRS website and it states “The maximum credit is $7,500 for qualified vehicles with gross vehicle weight ratings (GVWRs) of under 14,000 pounds and $40,000 for all other vehicles.”
There’s no limit on cost, just on the credit.
I’m citing this page:
Businesses and tax-exempt organizations that buy electric vehicles and mobile machinery may qualify for clean vehicle tax credits up to $40,000.
www.irs.gov