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I don't think I fall under #2 as I did not order my car after August 16th. I ordered it before.

 

I think IRS has to add #3 for my situation? Ordered before August 16th but delivered in 2023. It should be clear whether I fall under transition rule or under new law.

 

The car is built in Austria by Magna. Not sure whether they have any final assembly in US.