If your 2023 AGI is $300,000 or more then you can use your 2022 AGI if it is less than $300,000 for the EV credit.
Yes, you can get the credit for two electric vehicles on the 2023 return if purchased and placed in service in 2023 since you will be filing as Married Filing Jointly.
See IRS website for the 2023 EV credit - https://www.irs.gov/credits-deductions/credits-for-new-clean-vehicles-purchased-in-2023-or-after
Assuming that you are eligible for the $7,500 credit for each vehicle, to utilize the total $15,000 EV credit for two vehicles your tax liability on your Form 1040 will have to be $15,000 or greater. If your tax liability is less then the EV credit will reduce your tax liability to zero and any remaining EV credit is lost.
