It's entirely unclear. But if you look at the section of the tax code that is being amended, it is being added in a subpart that is called Refundable Tax Credits (
https://www.law.cornell.edu/uscode/text/26/subtitle-A/chapter-1/subchapter-A/part-IV/subpart-C), and the other examples in that subpart are all known refundable tax credits, so I would say yes.
The part referencing previous year AGI, at least if I'm looking at the same part you're referring to, has to do with whether or not the credit is phased out. The phase out is at very high AGI levels, so I don't think you have to worry about that part.
I didn't look at it that closely, but the credit seems to be broken up into pieces, so to qualify for the full amount you'd have to make sure that the EV you're looking at meets all the various criteria: Built in the US, made from domestic materials, has the right size battery, etc.