General Motors made the announcement on January 28, 2021, describing carbon neutrality by 2040 as a plan and zero tailpipe emissions from new light-duty vehicles by 2035 as an aspiration.
General Motors announced on January 28, 2021 that it aspired to eliminate tailpipe emissions from new light-duty vehicles by 2035 and become carbon neutral by 2040.

General Motors Aims To Be Carbon Neutral By 2040 : NPR
Source: npr.org
Key Evidence
General Motors’ own investor-relations release, dated January 28, 2021, states both targets and uses the term “aspires” for eliminating tailpipe emissions from new light-duty vehicles.
Reuters reported the same day that GM planned carbon neutrality by 2040 and aspired to end tailpipe emissions by 2035.
NPR’s January 29, 2021 report independently described the announcement as a goal to eliminate tailpipe emissions by 2035 and become carbon neutral by 2040.
What the Evidence Shows
General Motors’ January 28, 2021 announcement supports the claim. The company said it planned to make its global products and operations carbon neutral by 2040, while aspiring to eliminate tailpipe emissions from new light-duty vehicles by 2035. The wording describes future targets, not an assertion that either outcome had already been achieved.investor.gm.cominvestor.gm.comGeneral Motors, the Largest U.S. Automaker, Plans to be Carbon Neutral by 2040
reuters.comreuters.comGM plans to be carbon neutral by 2040, aspires to end tailpipe emissions by 2035