Any suggests on wording or verbiage for accepting an offer with another company that states it’s too late in the year to be considered for a merit raise the upcoming year also not eligible for a prorated bonus due to being hired late in the year? Trying to get the salary negotiated higher and looking for a strong email counter offer to send to them

Perhaps you could say something like, "Since I will not be eligible for a merit raise or bonus within the coming year, I would like to see if it is possible to renegotiate the salary." And then send your counter offer?

Salary is the hardest to renegotiate from an employers perspective because it has a very long tail to their expense sheet. Bonus is one time- no tail. So ask for a signing bonus more likely to be considered . More leverage if you are walking away from a bonus or stick etc in your current position.