Per IRS Instructions for Form 8910 Alternative Motor Vehicle Credit, page 1:
Credit expiration. The alternative motor vehicle credit expired for vehicles purchased after 2022. However, if you purchased the vehicle in 2022 but placed it in service during 2023, you may still be able to claim the credit for 2023. Don’t use Form 8910 to claim a credit for vehicles purchased after 2020 unless the credit is extended.
An alternative motor vehicle is a vehicle with at least four wheels that qualifies as a qualified fuel cell vehicle.
Qualified fuel cell vehicle. This is a new vehicle propelled by power derived from one or more cells that convert chemical energy directly into electricity by combining oxygen with hydrogen fuel, and that meets certain additional requirements.
Certification and other requirements. Generally, you can rely on the manufacturer's (or, in the case of a foreign manufacturer, its domestic distributor's) certification to the IRS that a specific make, model, and model year vehicle qualifies for the credit and the amount of the credit for which it qualifies. The manufacturer or domestic distributor should be able to provide you with a copy of the IRS letter acknowledging the certification of the vehicle.
If, however, the IRS publishes an announcement that the certification for any specific make, model, and model year vehicle has been withdrawn, you cannot rely on the certification for such a vehicle purchased after the date of publication of the withdrawal announcement.
If you purchased a vehicle and its certification was withdrawn on or after the date of purchase, you can rely on such certification even if you had not placed the vehicle in service or claimed the credit by the date the withdrawal announcement was published by the IRS. The IRS will not attempt to collect any understatement of tax liability attributable to reliance on the certification as long as you purchased the vehicle on or before the date the IRS published the withdrawal announcement.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.