A major shift in electric vehicle incentives is underway as the U.S. Internal Revenue Service begins enforcing stricter rules on the used electric vehicle tax credit. The updated guidelines now require buyers to purchase qualifying vehicles directly from dealers rather than through private sales, a change that could limit access to the credit for many consumers. Dealers must also verify vehicle history and eligibility before processing the sale, adding an extra layer of scrutiny. The policy adjustment reflects broader efforts to streamline EV adoption while preventing potential fraud in the credit program.