There are two kinds of automobile tax deduction available under the federal law in the US. The first is for those automobiles that qualify as clean fuel vehicles and gasoline-electric hybrids. The second is for automobiles that are donated to charitable organizations.
Owners of the clean fuel vehicles can receive a one-time tax deduction up to $2,000 while owners of electric vehicles can get a one-time tax credit of $4,000. The IRA describes the clean fuel vehicles as those that are run on Natural gas, Liquefied natural gas (LNG), Liquefied petroleum gas (LPG), Hydrogen, Electricity (like gasoline/electric hybrids) and any other fuel that is at least 85% alcohol or ether (like E85).