I am not arguing. I want to see where the [golden] $hit happened. My first thought was that maybe it was done in Congress, but they clearly left it up to the regulators to decide. So, it is in the power of the IRS to decide what is an SUV. By some definitions it would be a vehicle on a truck frame denying everything but some possible electric Tahoe and Hummer EV any chance for a tax credit. They (the IRS) used some EPA definitions and mostly followed the letter of the law with several prominent exceptions of Escape PHEV and VW ID.4 (and I am not sure about Audi Q5 PHEV; does it really have over 8 inch clearance? Maybe I should buy one now). The spirit of the law would tell me that Ford Mach-E should definitely get no lesser tax credit than Ford Escape PHEV or Audi Q5 PHEV.
P.S.: See, I did not have a single reference to Tesla here.