As a business expense, Alice initiates a bank transfer to a company on 30 Dec 2022 and the money reaches the company some business days later, in 2023. For U.S. tax purposes - assuming Alice files using the cash basis - can Alice claim the deduction on her 2022 tax return?
Since Alice uses "CASH ACCOUNTING" expenses are accounted for when they are paid by her, not when someone else receives it. So in your hypothetical, when she initiated the transfer would be the date that the payment is considered to be made.
On the other hand, "ACCRUAL ACCOUNTING" means that Alice would account for the expense when it was made. Generally this would be earlier than the CASH date.
But either way, she would account for it in 2022 based on what you said above.