Adam Spiegel内部能源和环境 //www.ludikid.com/author/aspiegel/ 能源、商品和环境法律和政策开发 Sat,01Apr202316:42:45+00 en-US 时钟 一号 https://wordpress.org/?v=6.1.1&lxb_maple_bar_source=lxb_maple_bar_source https://insideenvironmentredesign.covingtonburlingblogs.com/wp-content/uploads/sites/47/2021/06/cropped-cropped-cropped-favicon-3-32x32.png Adam Spiegel内部能源和环境 //www.ludikid.com/author/aspiegel/ 32码 32码 众所期待的30D税抵免拟议规则终于实现-但关键问题未解决 //www.ludikid.com/2023/03/much-anticipated-proposed-regulations-on-the-30d-ev-tax-credit-have-finally-arrived-but-leave-a-key-question-unresolved/ Jamin库欧、AdamSpiegel和DanielB列文和W安德鲁杰克 sat,01Apr202300:33:04+00 30D税收抵免 减通货膨胀法 临界矿 电动汽车电池 电动车辆 税务抵免 金库 //www.ludikid.com/?p=8485 p对齐='Center'###p>今日,财政部和国税局提供2022年通缩法下关于新清洁车辆信用的拟议条例供公众检查,该条例编译于内部税法第30D节中。这些拟议条例将于2023年4月17日发布联邦注册局并到期Continue Reading… 万博体育app手机登录

Today, the Department of the Treasury and IRS made available for public inspection proposed regulations on the new clean vehicle credit under the Inflation Reduction Act of 2022, as codified in section 30D of the Internal Revenue Code.  These proposed regulations will be published in the Federal Register on April 17, 2023, and the due date for comments will be 60 days after the publication (or Friday, June 16, 2023).

The proposed regulations provide for a credit of $3,750 for "new clean vehicles" placed in service after April 17, 2023 whose batteries satisfy either of certain requirements regarding their critical minerals or their battery components (for a total of $7,500 if both sets of requirements are met).  The proposed regulations interpret these requirements in a manner consistent with the approach laid out in the December 2022 white paper and Notice 2023-1, which we described in our prior blog post.  In addition, the proposed regulations provide other rules relevant to the application of the section 30D credit (including regarding the North American final assembly requirement and MSRP limitations).

Notably, the proposed regulations abstain from interpreting the phrase "foreign entity of concern" in section 30D(d)(7).  As we noted in our prior blog post, Treasury's interpretation of this phrase will define which vehicles are potentially eligible for the section 30D credit, and which will be "excluded" therefrom.  Today's proposed regulations provide that section 30D(d)(7) and the definition of "foreign entity of concern" will be addressed in future guidance.  The fact that Treasury punted on interpreting "foreign entity of concern" in today's proposed regulations, despite last week having interpreted the same term in a nearly contemporarily-enacted statute, suggests that Treasury is wrestling with the interpretive questions and policy pressures noted in our blog post, and how it will ultimately interpret the phrase is still in play.

Battery Sourcing Requirements

To determine if a vehicle satisfies the critical minerals and battery components requirements of section 30D, one must determine (1) if the percentage of the value of the critical minerals in a vehicle's battery extracted or processed in the United States or a country with which the United States has a free trade agreement in effect (an FTA partner country) or recycled in North America (the qualifying critical mineral content) meets or exceeds the applicable critical minerals percentage and (2) if the percentage of the value of the vehicle's battery components manufactured or assembled in North America (the qualifying battery components content) meets or exceeds the applicable battery components percentage.  The applicable critical minerals percentage is 40 percent in 2023 (but after April 17, 2023) and gradually increases to 80 percent for 2027 and later.电池组件百分数在2023年为50%(但自4月17日2023后),2029年和以后逐步增至100%。

为确定临界矿产和电池组件值,拟议条例规定制造商必须使用公平长度价格支付或将由无关购买者支付,使用第482节转移定价原则EV制造商必须选择日期判定临界矿产品值,日期必须排到最后处理或回收步骤后类似地,电池组件增量值必须确定日期后最后制造或装配步骤For each of the critical minerals and battery component percentage calculations, the manufacturer may average the percentage calculations over a period of time with respect to vehicles from the same model line, plant, class, or some combination thereof.

Calculation of Qualifying Critical Mineral Content

Consistent with the December 2022 white paper, the proposed regulations provide a three-step method to calculate the qualifying critical mineral content.

Step 1: Determine procurement chains

A procurement chain is "a common sequence of extraction, processing, or recycling activities that occur in a common set of locations with respect to an applicable critical mineral, concluding in the production of constituent materials."  For instance, if a critical mineral is extracted, processed, or recycled in two different sets of locations (e.g., the initial step in Country A and the final step in Country B versus the initial step in Country A and the final step in Country C), the critical mineral has two procurement chains.

Step 2: Identify qualifying critical minerals

For each procurement chain, determine whether critical minerals procured from the chain have been either extracted or processed in the United States or an FTA partner country or recycled in North America.  A critical mineral that came from that chain is treated as qualifying if 50% or more of the value added to that mineral by extraction or processing occurred in a permitted region.类似地,北美将关键矿物质作为回收处理,如果该矿值增加50%或以上发生在北美。拟议条例前言规定2024年以后,国库和IRS预期提高这一50%增值测试的严格性并详细跟踪供应链。

一般而言,提取涉及物理过程(例如从矿井和水井提取或采掘矿物或自然资源或废物或先前提取残留物)。Extraction concludes "when activities are performed to convert raw mined or harvested products or raw well effluent to substances that can be readily transported or stored for direct use in critical mineral processing."

Processing means the non-physical processes, such as the chemical or thermal processes, involved in the refining of minerals.  Processing includes "treating, baking, and coating processes used to convert such substances and materials into constituent materials." 

Step 3: Calculate qualifying critical mineral content

Qualifying critical mineral content with respect to an EV battery is calculated by dividing the total value of all qualifying critical minerals by the total value of all critical minerals.

Free Trade Agreement Requirement

For this purpose, Treasury uses a broad interpretation of the term "free trade agreement."  This broad interpretation is to assuage criticism from trading partners with EV battery supply chain industries and concerns regarding the availability of adequate supply of minerals from FTA partner countries. 

The proposed regulations list the following FTA partner countries: Australia, Bahrain, Canada, Chile, Colombia, Costa Rica, Dominican Republic, El Salvador, Guatemala, Honduras, Israel, Japan, Jordan, South Korea, Mexico, Morocco, Nicaragua, Oman, Panama, Peru, and Singapore.  In addition, Treasury will identify additional countries in the future based on the following factors: whether an agreement (1) reduces or eliminates trade barriers on a preferential basis!(2) 保证各方避免设置新的贸易壁垒3)在影响贸易的关键领域建立高标准纪律(如核心劳动和环境保护)and/or (4) reduces or eliminates restrictions on exports or commits the parties to refrain from imposing such restrictions. 

Calculation of Qualifying Battery Components Content

The proposed regulations provide a four-step method to calculate the qualifying battery components content.

Step 1: Identify components that are manufactured or assembled in North America

A manufacturer must determine whether substantially all of the manufacturing or assembly for each battery component occurred in North America (without regard to the location of manufacturing or assembly of any subcomponents).

Step 2: Determine incremental value of each battery component and North American battery component

Incremental value, with respect to a battery component, means the value determined by subtracting from the value of that battery component the value of the manufactured or assembled battery components, if any, that are contained in that battery component.北美增量值需要依据步骤1确定

3:确定电池组件总增量值

Alternatively, the total incremental value may be calculated by summing the value of each battery module in a battery.

Step 4: Calculate qualifying battery component content

The qualifying battery component content is calculated by dividing (1) the sum of the total incremental values of North American battery components determined in step 2 by (2) the total incremental value of battery components determined in step 3.

Battery Components and Constituent Materials

Where Treasury drew the line between constituent materials and battery components is important.  As discussed above, to qualify for the battery components part of the credit, an applicable percentage of battery components (e.g., cathode electrodes, anode electrode, battery cells, and battery modules) must be manufactured or assembled in North America.  But the critical minerals component of the credit considers whether extraction or processing occurred in the United States or any FTA partner countries for purposes of its percentage calculation.举例说,韩国和日本关键矿物质成构件处理(例如阴极活性材料、阳极活性材料和Fuils)将计数临界矿产品百分比需求,但在这些国家制造或组装电池组件不计数电池构件百分比需求。

Other Rules and Limitations

Section 30D provides certain additional limitations for when the credit is available to taxpayers, and the proposed regulations provide additional details on these requirements.

Final Assembly in North America

A vehicle is a "new clean vehicle" only if the final assembly occurs within North America.  The proposed regulations provide further guidance, explaining that a taxpayer may rely on either of the following to determine a vehicle's location of final assembly:

  • the vehicle's plant of manufacture as reported in the vehicle identification number (VIN) pursuant to 49 CFR 565!万博体育app手机登录or
  • the final assembly point reported on the label affixed to the vehicle as described in 49 CFR 583.5(a)(3).

The proposed regulations provide that North America means the territory of the United States, Canada, and Mexico as defined in 19 CFR part 182, Appendix A, § 1(1).

MSRP Limitation and Vehicle Classification

No credit is allowed for a vehicle with a manufacturer's suggested retail price in excess of certain limitations (an $80,000 limit for vans, SUVs, and pickup trucks and a $55,000 limit for other vehicles).  Consistent with the latest guidance, the proposed regulations provide that vehicles are classified using the EPA's fuel economy labeling regime.  This regime is the classification displayed on the vehicle label and on the consumer-facing website with easy access by consumers. 

Under the proposed regulations, the MSRP is the sum of: (1) the retail price of the automobile suggested by the manufacturer!和(2) 制造商建议每件附属设备或可选设备批发价,交运汽车时实际附属于该汽车经销商,但不包括在汽车价内。

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