The Mazda CX-90 PHEV (Plug-in Hybrid Electric Vehicle) does not qualify for the federal tax credit if purchased outright. This is because it fails to meet the “final assembly” requirement, which mandates that eligible vehicles must be assembled in North America to receive the tax credit. The CX-90 is primarily manufactured in Japan, which disqualifies it from this specific incentive when purchased​.
However, if you lease the Mazda CX-90 PHEV, the $7,500 federal tax credit may be applied by the leasing company to lower your overall lease cost, as businesses can claim the credit and pass on the savings to consumers​.
Be sure to check with your Mazda dealership regarding lease offers and specific details about applying the tax credit.