I can see where the wording can be unclear, but a vehicle purchased in 2023 will be credited on the 2023 tax return that you prepare in 2024. At the top of form 8936 it states:
Note: This credit is for qualified plug-in electric drive motor vehicles placed in service before 2023.
"If you entered a written binding contract to buy a vehicle before August 16, 2022, but took possession on or after August 16, 2022, and before January 1, 2023, you may claim the credit based on the prior rules and disregard the assembly requirement.
If you purchased a vehicle between August 16, 2022, and December 31, 2022, but don't take delivery of the vehicle until 2023,
see Credit for New Clean Vehicles Purchased in 2023 and After. "
@PGarciacaba
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