Electric Car Credit and "Standard Mileage Rate"

[Uncle Sam]

A client contacted me regarding his leasing a 2021 Tesla Model 3 car last year.
First- for those of you who have need for it - here is the lookup chart for specific model cars that possibly qualify.
https://www.irs.gov/businesses/irc-30d-new-qualified- plug-in-electric-drive-motor-vehicle-credit

My client leases the vehicle, doesn't own it, so he doesn't qualify even if his car did.

But that brings me up to another issue. The standard business mileage rate is based on a gasoline engine because the annual rate is based on gasoline prices.
How is an electric car picked up for qualified mileage?

[spanel]

Thinking out loud.... Would not the Mileage rate for for an owed car, not a leased car as well since some of the mileage credit is for deprecation?
With that said, I would write off the lease per year and actual expenses all on % used for business.

Chris

[Uncle Sam]

In my client's situation - he's a full salaried W-2 employee so he can't use any auto expenses. At one time he was self-employed but no more.
But my thought was for those WHO COULD for business purposes write off auto expenses.