Jonathan"It also pulled forward as much demand as it could by contacting reservation holders and asking them to take delivery as soon as possible to receive the $7,500 credit on their 2012 taxes. According to Tesla, the credit would be available even if cars weren’t delivered to customers until 2013 despite the fact that the IRS clearly states that tax credits are to be taken in the year the vehicle is “placed in service” by the taxpayer."
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