Here's a questions I have yet to find an answer for.
Citizen A purchases in one calendar year:
1) New Nissan Leaf (eligible for $7500 federal tax rebate)
2) Rooftop solar PV (eligible for 30% federal tax rebate)
The EV rebate cannot be carried over from year to year. It must be used in the tax year of purchase.
The Solar PV rebate CAN be carried over.
The $7,500 question is:
If Citizen A has a total tax liability of $10,000, EV credit of $7,500 and PV credit of $10,000:
1. Can the EV credit be taken in it's entirety for the first year + $2,500 of solar credit, leaving $7,500 solar credit to be carried over to the following year?
2. Does the Solar Credit need to be applied first, leaving $0 of tax liability to apply the Leaf credit, resulting in the loss of rebate?