As the Inflation Reduction Act (IRA) moves into a stricter enforcement phase, the federal EV tax credit rules are expected to tighten again in 2026. The credits are not disappearing—but the requirements are becoming tougher, and fewer models will qualify. For anyone planning to buy an EV in 2026, the impact is straightforward: The $7,500 tax credit still exists, but the bar is higher and the list of eligible vehicles will shrink.