According to the attached article, the IRS is apparently having trouble making any sense out of the EV tax credit requirements passed by Congress earlier this year. They say that it will take them a while to formulate their regulations and devise a tax credit form. In the meantime you can get a credit that matches this years amount, $7,500. Of course this won't concern electric motorcycle buyers because they no longer get any sort of rebate for purchasing a motorcycle.
You will need to buy something with four wheels and meet various other requirements as explained in the article which was published in the business section of my newspaper today.