Credit for Plug-in Electric Drive Motor Vehicle

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A question came up as to who claims the credit when a plug-in electric vehicle is leased.

Some dealerships say the individual leasing the car claims the credit on their income tax return. Other dealerships calculate the credit and reduce the selling price.

IRS instructions say the purchaser takes the credit, to be determined by the name on the title. A leased car stays in the name of the dealership. So the dealership obtains the credit and it is at their option to pass the credit onto the consumer.  Has anyone had a tax client come who leased a plug-in but never received a credit on the lease, saying the dealership told them to take the credit on their tax return?