One of the biggest complaints about the federal electric vehicle (EV) tax credit (IRC 30D) is that its structure of using a non-refundable tax credit is clearly more beneficial to higher-income households. But Congress may actually get something right (well mostly) as among the nine key proposed changes to the tax credit contained in the Clean Energy for America Act (CEAA) is changing the current non-refundable credit into one that is refundable.