Consumers don't need to know the delivery date and calculate the phase out. Tesla will follow the rules for them to provide certification to consumers to rely on, including the amount of the credit to which they are entitled.
.02 Purchaser’s Reliance. Except as provided in section 5.07 of this notice, a purchaser of a motor vehicle may rely on the manufacturer’s (or, in the case of a foreign vehicle manufacturer, its domestic distributor’s) certification concerning the vehicle and the amount of the credit allowable with respect to the vehicle (including in cases in which the certification is received after the purchase of the vehicle). The purchaser may claim a credit in the certified amount with respect to the vehicle if the following requirements are satisfied:
(1) The vehicle is placed in service by the taxpayer in a taxable year beginning after December 31, 2009, and is acquired by the taxpayer after December 31, 2009;
(2) The original use of the vehicle commences with the taxpayer;
(3) The vehicle is acquired for use or lease by the taxpayer, and not for resale; and
(4) The vehicle is used predominantly in the United States.
03 Content of Certification. The certification must contain the following:
(1) The name, address, and taxpayer identification number of the certifying entity.
(2) The make, model, model year, and any other appropriate identifiers of the motor vehicle.
(3) A statement that the vehicle is made by a manufacturer.
(4) A statement that the vehicle is treated as a motor vehicle for purposes of Title II of the Clean Air Act.
(5) The amount of the credit for the vehicle (showing computations).