Whether you can take a tax credit for a plug-in electric vehicle (EV) depends on the manufacturer. The tax law set a 200,000 sales limit on manufacturers for these vehicles and Tesla and GM have already passed this limit; no credit for the purchase of a Tesla or GM EV is currently allowed. For other plug-in electric vehicles, the amount of the credit varies with the model. The IRS has a list of qualifying vehicles.
A portion of earnings withheld by an employer or put into a retirement plan for distribution to the employee at a later date. If certain legal requirements are met, the deferred amount is not taxable until actually paid, for example, after retirement.