Submitted by EVino on Thu, 2016-04-07 18:20
If the 200,000th car is delivered on QTRn, all cars delivered thereafter on QTRn and QTRn+1 will be eligible for 100% of the $7500 federal tax credit. It will benefit Tesla to have the 200,000th car milestone as early as possible on QTRn in order to maximize the volume of cars (post 200k) allowed to receive the full credit on QTRn and QTRn+1. Timing on week 1 of QTRn will be everything.
This illustration assumes that milestone to be in Q1 of 2018, but it can be shifted to any quarter (later in the year or earlier at Q4 2017). The rules for phaseout at follow-on quarters remain the same.