Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern

IRS establishes final regulations for clean vehicle tax credits under the Inflation Reduction Act, including requirements for critical minerals sourcing and battery component assembly that affect semiconductor and battery supply chain eligibility for federal incentives.

Primary source: https://www.federalregister.gov/documents/2024/05/06/2024-09094/clean-vehicle-credits-under-sections-25e-and-30d-transfer-of-credits-critical-minerals-and-battery