[cricketo]

and you are stretching meeting the term "Manufacturer" you do not make EV parts, you are just going to do an R&R ie Remove and Replace

Neither do most EV manufacturers. For example, Zero Motorcycles uses off-shelf Sevcon motor controllers, Gigavac contactors, and Motenergy motors. Most auto manufacturers get battery cells from outside vendors.

 

[cricketo]

So, if you're still following, I think it is possible to get the federal tax credit when building yourself a new EV kit car. I would love to see anyone else's opinion on this before I try reaching out to the IRS and/or factory five.

I think you've done some homework, but it doesn't matter. IRS may still go after you in the end, so the real question is if you can force them to accept your take on it. You basically want to have a tax law specializing attorney look at it, and tell you if they'd sue IRS on your behalf should IRS disagree an penalize you. Speaking to IRS about a narrow interpretation of the law is like speaking to a patrol police officer about Lambert v. California.

 

[cricketo]

Folks need to remember the purpose of these incentives - it is to bootstrap EV the industry. It is not to reward the consumers for making responsible choices, it is to ensure there is a supply of clean vehicles at affordable prices. Kit cars, hobby conversions, or even custom professional builds are a drop in the bucket considering the big picture, only by accident will those fit the whatever requirements legislators have put in place

 

[cricketo]

I disagree with your disagreement! But then legislators disagree with both of our opinions, and in the end that's the only one important here.