If you are suggesting that any portion of an electric vehicle that's unused on your tax year 2022 return can't be carried over to your 2023 return, you're correct -- it can't.
According to Line 23 in the Instructions for Form 8936 (01/2022):
"If you cannot use part of the personal portion of the credit because of the tax liability limit, the unused credit is lost. The unused personal portion of the credit cannot be carried back or forward to other tax years."
On the other hand, if you're suggesting that the EV tax credit won't continue to be allowed, in future tax years, that's not correct. It will continue, although there will be significant changes.
Please see the TurboTax blog Inflation Reduction Act of 2022: What it Means for You and Your Taxes for more information.
@warrpopp
