However, the current language states to claim the credit you need to do it in the year you start driving the vehicle. I am not due to receive my R1S until 2023. Even though I signed the contract, I am still concerned the new rules will apply. See link and relevant language:
If you bought or leased a new, qualified plug-in electric vehicle (EV) in 2022 or before, you may be eligible for a clean vehicle tax credit up to $7,500 under IRC 30D.
www.irs.gov
You may be eligible for a credit under Section 30D(a), if you purchased a car or truck with at least four wheels and a gross vehicle weight of less than 14,000 pounds that draws energy from a battery with at least 4 kilowatt hours and that may be recharged from an external source. You must have purchased it in or after 2010 and
begun driving it in the year in which you claim the credit. The credit ranges between $2,500 and $7,500, depending on the capacity of the battery. The credit begins to phase out for a manufacturer, when that manufacturer sells 200,000 qualified vehicles.
Maybe Rivian will prioritize orders based on binding contracts? One can only hope.