Even if this gets killed, if you buy {take delivery and register it} this year, I'm near certain it would not apply to you. If it does goes through the way it was reported and you took delivery in January, you would not be eligible.
BTW, the $7500 tax credit is only good for $7500 if your tax liability, not the amount you've paid in this year, is $7500. This credit is not able to carryover if you don't use it all. There may be a couple of stratagies to increase your tax liability this year, bringing it from a future year to help max out the amount of your credit, though. By that, I mean, if you were to convert a Traditional IRA to a Roth, you would owe the tax that otherwise would have been deferred until you withdrew the money. Then, THAT money would be Roth, not subject to Federal tax when you withdrew it.
IMPORTANT NOTE: Please don't blindly trust this advice, but talk to a tax person to make sure whatever you do, you are informed about any possible negative consequences.
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