@JohnB5677
I believe the treatment is a little different for “new clean vehicles” (which are defined and treated differently than qualified plug-ins). IRS guidance pertaining to those vehicles clearly states “You can use your modified AGI from the year you take delivery of the vehicle or the year before, whichever is less. If your modified AGI is below the threshold in 1 of the two years, you can claim the credit.” This coincides with the added language on Form 8936 and the definition of a “new clean vehicle”.
See IRS guidance here: https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after
