The answer to this question is yes——If you live in Oregon.
Oregon has a $2500 tax CREDIT (not a deduction) available for purchasers of used EV’s. I found some Nissan Leaf’s For less than $5000 so the net cost to you would be less than $2500 total. With a few days left in this year if you bought one in the next few days you could claim the credit for your 2018 taxes. There is a income limit but most households should qualify. Here is the link to more information.
https://www.oregon.gov/deq/aq/progra...ad-Rebate.aspx