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@Bsch4477 - i do not thing so .  Here is why.... those MAGI limitations relate to 'subsection a' which begin on Page 381.  Subsection a is all about the vehicle - manufacturung content of the battery, manufacturing in North America, MSRP limit, income limits, etc.   It doesn't state the limits relate to any other parts of the Act - it just relates to subsection a.....

 

however, the credit the OP is asking about is a non-refundable credit, so it can't reduce Line 22 below zero, so it could be limited based on other factors of the OP's taxable income and hence the OP's tax liability.  (and in the 2022 draft of form 1040, Line 22 remains the same as in the 2021 version of Form 1040)

 

page 391: 

 

LIMITATION BASED ON MODIFIED AD7
JUSTED GROSS INCOME.—
8 ‘‘(A) IN GENERAL.—No credit shall be al9
lowed under subsection (a) for any taxable year
10 if—

 

so