@rbatra311
unless the auto was under contract or purchased as of the date Biden signed the Inflation Reduction Act (mid-august), these are the requirments-----
see page 376 for income requirment - it states 'any taxable year', so it is also effective in 2022. Your AGI must be below these limits in EITHER 2022 or 2021
see page 377 for MSRP - there is no reference to effective 1/1/23, therefore it was immediately a requirement as of the date in mid Augist that Biden signed the bill into law
https://www.democrats.senate.gov/imo/media/doc/inflation_reduction_act_of_2022.pdf
