The "opposite day" named Inflation Reduction act has a huge EV loophole - if a car is leased (not purchased), it still qualifies for the tax credit. So if Tesla decides to import cars from its China giga factory and sell them only thru leases, they would still qualify.
My understanding (not sure though) is also that cars EV's built in Mexico and Canada also qualify for the EV credit.
The above is part of the reason Joe Munchkin has been railing against the act and Biden, he purportedly feels betrayed.