If you buy an electric drive car, you may qualify for a tax credit of up to $7,500. However, the credit is reduced once the manufacturer has sold more than 200,000 cars in the U.S. Tesla reported that it reached this milestone for electric vehicles (EVs) in July 2018. What this means (https://www.tesla.com/support/incentives) :
Note: GM is expected to surpass the 200,000 vehicle threshold later in 2018. The credit drops to 50% of the full limit in the second quarter after the quarter in which this threshold is attained, so if it isn’t achieved until December (the fourth quarter of 2018), the credit reduction would not start until the second quarter of 2019.
A distribution made by a corporation to its shareholders generally of company earnings or surplus. Most dividends are taxable but there are exceptions.