If I purchase a new clean vehicle in 2022 on or after August 16, 2022, but take delivery of the vehicle in 2023, do the income and MSRP limitations apply

Yes, the income and MSRP limitations apply to any vehicle that is placed in service (delivered to the taxpayer) in 2023.

The income limitations are based on the taxpayer's modified adjusted gross income (AGI) and are as follows:

• Married filing jointly or filing as a qualifying surviving spouse or a qualifying widow(er): $300,000
• Head of household: $225,000
• All other taxpayers: $150,000

The MSRP limitations are based on the type of vehicle and are as follows:

• Vans: $80,000
• Sport Utility Vehicles (SUVs): $80,000
• Pickup Trucks: $80,000
• Other vehicles: $55,000

These limitations ensure that the credit is only available to taxpayers within certain income thresholds and for vehicles within specified price ranges.

Sources:
Notice 2022-48
§ 30D. Clean vehicle credit
IRS FAQ
FS-2023-8
FS-2023-22
FS-2023-29
FS-2024-14