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I know it doesn’t currently include the BZ or any other Toyota for that manner, but putting it here to view.
www.irs.gov
An article commercial credit and consumer leases.
www.autonews.com
faq info posted in the ID.4 forums
Manufacturers and Models for New Qualified Clean Vehicles Purchased in 2023 or After | Internal Revenue Service
List of vehicles that are eligible for a 30D clean vehicle tax credit and the amount of the qualifying credit, if purchased between 2023 and 2032.
An article commercial credit and consumer leases.

Commercial EV tax credits can be applied to consumer leases, U.S. Treasury says
The credits can be used to reduce leasing prices. However, the new guidance does not change the definition of what constitutes North American assembly to make more vehicles eligible for EV purchases.

faq info posted in the ID.4 forums
Was reading the FAQs that the IRS posted today. A couple of these points have me a little worried. How do we know if our dealer really reports it to the IRS? This is putting a lot of trust in the dealer. What dealer is actually going to produce the report to the taxpayer starting on Jan 1st which is in 2 days? Hopefully VW gets communication out to the dealers. https://www.irs.gov/pub/taxpros/fs-2022-42.pdf
Q7. What information does a seller have to provide to a taxpayer purchasing a new clean vehicle to allow the taxpayer to claim the new clean vehicle credit? (added December 29, 2022)
A7. A seller must provide the following information on a report to the taxpayer and to the IRS:
• Name and taxpayer identification number of the seller
• Name and taxpayer identification number of the taxpayer
• Vehicle identification number of the new clean vehicle
• Battery capacity of the new clean vehicle
• Verification that the taxpayer is the original user of the new clean vehicle
• The date of the sale and the sales price of the vehicle
• Maximum credit allowable for the new clean vehicle being sold
• For sales after December 31, 2023, the amount of any transfer credit applied to purchase
• A declaration under penalties of perjury from the seller
For further details see Revenue Procedure 2022-42.
Q8. When must the seller provide the report to the taxpayer? (added December 29, 2022)
A8. The seller must provide the report to the taxpayer not later than the date the vehicle is purchased. For further details see Revenue Procedure 2022-42.
Q9. How will a seller provide these reports to the IRS? (added December 29, 2022)
A9. For vehicle sales occurring in calendar year 2023 and later, sellers must file reports within 15 days after the end of the calendar year, in a format and method that the IRS provides. For further details see Revenue Procedure 2022-42.