• 或在美国拥有FTA或北美回收The applicable share is at least 40 percent for vehicles placed in service in 2023, and increasing by 10% per year until reaching 80% for vehicles placed in services after 2026.

• Under the battery components requirements, final assembly must have occurred in North America and the percentage of the value of the components contained in such battery that were manufactured or assembled in North America must be equal to or greater than the "applicable percentage," i.e., "60% for 2024 and 2025 vehicles, and going up 10% per year till past 2028 at 100%."

Some EVs, particularly those originating in FTA partner countries, may qualify for the $3,750 tax credit under the critical mineral requirements, but not for the additional credit under the battery component requirements.2023年3月31日财政部发布公开检验IRA EV税抵免建议,我们概述了launched talks in March 2023 on a new critical minerals agreement that would be deemed as an FTA for the purposes of the critical minerals tax breaks under the IRA.双方还力求更好地协调对IRA下各种清洁技术产业提供的广泛补贴。 https://www.insideEnergyandense.com/2023/02/the-eus-Green-deal-Industration-Plan for-the-net-0age/s/www.politico.com/news/2023/03/31/washington-brusels-pushback-patch-trade-riftt-00089941>第一,协议是否明文称自身为FTA或这一问题留待美国解释法律和欧盟法(哪些可能具有不同的基准和影响)第二,谁需要批准协议,无论是行政部门还是美国国会方面和委员会、所有欧盟机构或欧盟成员国代表欧盟举个例子 美国-日本关键矿产品协议贸易代表 和她的日本对口值得注意的是,欧盟委员会可与其他国家签署所谓的非约束性协议,据欧盟高级官员称,欧盟委员会正在考虑使用这一程序与美国签署关键矿产品协议第三,协议将接受司法审查以确定它是否符合IRA税抵免条件,以及谁有资格提出这个问题?