 Both the Nissan Leaf electric vehicle and the Chevrolet Volt plug-in hybrid, launched in December 2010, are eligible for the maximum $7,500 tax credit.The Toyota Prius Plug-in Hybrid, released in January 2012, is eligible for a tax credit due to its smaller battery capacity of 5.2 kWh.All Tesla cars and the Chevrolet Bolts and BMW i3 BEV are eligible for the tax credit.