It doesn't as of April 18, 2023.
https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after points to https://fueleconomy.gov/feg/tax2023.shtml.
Was pretty well publicized right before/around the time Nissan got hosed. Example at https://money.usnews.com/investing/news/articles/2023-04-17/vw-rivian-nissan-bmw-lose-access-to-u-s-ev-tax-credits.
The VW situation is resolved though: https://www.greencarreports.com/news/1139417_all-2023-vw-id-4-models-qualify-for-top-7-500-ev-tax-credit.