re: Ford lost $40K on every EV it sold

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you cant be serious

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The only thing that changed with the IRA was a focus on domestic content and the tax credits became transferable and can be taken over more than the year of sale. It's still just a tax credit and nothing more. No different than writing off your mortgage tax.

The article you posted doesn't explain the mechanics or issues with transferability. The dealership or manufacturer is essentially buying the credit at 1:1 from the consumer. That assumes they are willing to take it and have the tax liability. Some do, and some don't.