New EV tax credit: limited to 2 per year

[HarpTrey]

Anyone know when the 2 car per year per individual went on the books? Was this rule in place for tax year 2022? We have married filing joint return. Claimed 4 new EV tax credits for 2022, but all 4 were in husbands name. IRS calling back two of the credits. Had we known there was a limit we could have easily added the spouses name when purchasing the cars. Seems like such a technicality.

[HarpTrey]

...although the more I read the section the more I think the two car per person limit is only referring to the new "point of sale" transfer election to send the $7500 directly to the dealer. I can find no language for tax year 2022 that limited the number of new car EV tax credits to two per individual (the same way there were no MSRP restrictions of $80k for the car to qualify during tax year 2022). Anyone? Thoughts??