It was extended, renewed for 2023, read the laws again. Biden's law, enabled it, they have not approved it yet, BUT, the old law, which did expire, DID get extended until this one goes into affect. Motorcycles ARE included, they fall under the baliwick of vehicles. In fact you can go right to the IRS website explaining this benefit, and see if your vehicle is eligible by putting your VIN in and it will flat out tell you, YOU are eligible for XX dollars back at most.
See there are other aspects of the laws as well, in that each manufacturer is only allowed like a few million dollars in rebates to be charged to their vehicles and other things, so putting it onto the website is also looking to see if there is any money left, on your Tesla Model GFY, as an example. By putting your VIN in, it checks to see if there is any money left for you, and how much, IF you qualify. One of the DIS qualifiers was that, the vehicle had to have assembly / FINAL assembly in the USA to qualify.
Technically, if they put the Ribelle together in a warehouse in California, that would qualify for FINAL assembly in the USA. When Energica first started selling in the USA, did they do that? When they applied for their US permit, HOW did they explain it to them, what / how the bikes were built? Did they put them together here, or did they essentially full build them in Italy and just crate them over here for an arrival inspection? If that is the case, then they may need to amend their paperwork they filed, so the IRS knows that YES, they ARE final assembled here in the US, so they can change their charts and include them in the money available category.
Aaron