The Inflation Reduction Act of 2022 expanded tax credits for the purchase of electric vehicles. Vehicles purchased prior to August 17, 2022, must follow the rules in place before the enactment of the new law. Vehicles purchased in 2022 after August 16 must undergo final assembly in North America. For detailed information, read Credits for New Electric Vehicles purchased in 2022 or before.
Under the Act, the rules for Credits for New Clean Vehicles Purchased in 2023 or After have been changed. The act also added a credit for the purchase of Used Clean Vehicles.
The above links provide detailed information on eligibility for the credit. This link from the US Department of Energy offers additional information on required documentation for the credits.