For vehicles purchased in 2023, click here for the list of eligible vehicles. If the other person is single, they would need to have an Adjusted Gross Income of less than $150,000 to be eligible for the credit. However, if they have income for 2023 of more than $150,000, but less than that in 2022, they could use their income for 2022.
However, depending on your exact situation, assuming this is not your spouse, if you are buying the car and they are not, then they technically would not be eligible for the credit. In order to claim the credit, they would actually need to buy the car not just be an authorized driver on the car or receive it as a gift.
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