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https://www.investopedia.com/terms/t/taxcredit.asp

https://www.caranddriver.com/shopping-advice/a32586259/how-ev-tax-credits-work/

It is important to note that the credits are non-refundable tax credits, as opposed to refundable tax credits. That means that the credits can only be applied to the taxes you owe in a given year, and if you received more in credits than you owe in taxes, you will not receive the difference in the form of a check.