A federal tax break worth up to $7,500 for new EVs and up to $4,000 for used ones expires Sept. 30, but new Internal Revenue Service guidance says shoppers can still qualify if they sign a binding contract and make a payment before the deadline, even if the car is delivered later.

The Internal Revenue Service is offering some leeway for consumers rushing to buy an electric vehicle before federal tax credits expire next month. The IRS last week modified the phase-out of the electric vehicle tax credits mandated by President Donald Trump’s One Big Beautiful Bill Act,

The IRS is providing some relief to last-minute car buyers in the U.S. who hope to claim the federal electric vehicle tax credit, allowing customers who sign a binding contract and make a payment before Sept.