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Weird one - ‘22 Cayenne Turbo S lease question

PFS is offering 0.004 for the 39 month, 7.5k miles. Car is considered used despite no previous owner. Would a car like this be eligible for the EV/PHEV tax credit of either $7.5k (new) or $4k (used)?
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In any case, we don't have any information on lease programs for 2022 model years.
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