Notice 2023-9, "Section 45W Commercial Clean Vehicles and Incremental Cost for 2023"
Concurrent with the white paper and Notice 2023-1, discussed in a separate blog, on December 29, 2022, the IRS released Notice 2023-9, which provides a safe harbor for determining the incremental cost of qualified commercial clean vehicles for the section 45W credit.
The amount of the commercial clean vehicle credit under section 45W is the lesser of (1) 30 percent of the taxpayer's basis in a vehicle if the vehicle is not powered by a gasoline or diesel internal combustion engine (or else 15 percent) or (2) the incremental cost of the vehicle.第45W节信用额上限为7 500美元(车辆总重量级小于14 000磅的车辆)或40 000美元(车辆总重量级小于14 000磅或以上的车辆)。
GVWR小于14 000磅的所有其他街车,纳税人可使用7 500美元增支成本
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Notice 2023-1 which provides proposed definitions of certain terms relevant for the section 30D credit.
White Paper on "Anticipated Direction of Forthcoming Proposed Guidance on Critical Mineral and Battery Component Value Calculations for the New Clean Vehicle Credit"
As described in more detail below, to determine if a vehicle satisfies the critical mineral and battery component requirements, one must determine (1) if a threshold percentage of the value of the critical minerals in a vehicle's battery is extracted or processed in the United States or "free trade agreement" partner countries or recycled in North America and (2) if a threshold percentage of the value of the vehicle's battery components is manufactured or assembled in North America.
Generally, to determine the value of critical minerals and battery components, the white paper provides that manufacturers must use the arm's length price that was paid or would be paid by an unrelated purchaser using the transfer pricing principles of Internal Revenue Code Section 482.为了确定临界矿产品值,制造商可选择关键矿产品最终处理或回收步骤前后的任何日期,但该日期必须应用到电池内所有材料上。判定电池组件值时,制造商可选择电池组件最终制造或组装步骤前后的任何日期,但日期必须应用到电池内所有电池组件中万博体育app手机登录For each of the critical minerals and the 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 for vehicles, the final assembly of which occurs in North America.
Critical Minerals Requirement
The section 30D credit requires that, for any EV placed in service in 2023 (after the publication of proposed guidance expected in March 2023), 40 percent of the value of the critical minerals in the EV's battery must be either extracted or processed in the United States or in any country with which the United States has a free trade agreement (FTA) in effect, or recycled in North America.万博体育app手机登录2024年增加50%,2025年增加60%,2026年增加70%,2026年后增加80%。
白皮书与第30D节相关介绍以下两大类采购链: Free Trade Agreement Guidance The FTA requirement has drawn substantial criticism from some European and Asian trading partners with significant EV manufacturing operations as being an unreasonable restriction on trade.U.S.万博体育app手机登录domestic manufacturers have also expressed general concerns regarding the availability of adequate supply of critical minerals from FTA partners. Yielding to those concerns, the white paper notes that the term "free trade agreement" is not defined in the Inflation Reduction Act. Accordingly, Treasury and the IRS expect to seek comment in the proposed guidance on what criteria should be used to identify free trade agreements for purposes of the critical mineral requirement. Proposed criteria may include whether an agreement reduces or eliminates trade barriers on a preferential basis, commits the parties to refrain from imposing new trade barriers, establishes high-standard disciplines in key areas affecting trade (such as core labor and environmental protections), and/or reduces or eliminates restrictions on exports or commits the parties to refrain from imposing such restrictions, including for the critical minerals contained in electric vehicle batteries. Application of these or other criteria may broaden the universe of countries available to source critical minerals beyond the list of 20 countries with which the United States currently has a comprehensive trade agreement. Battery Components Requirement The section 30D credit requires that 50 percent of the value of an EV's battery components must be manufactured or assembled in North America if the EV is placed in service in 2023 (after the publication of proposed guidance expected in March 2023).万博体育app手机登录This amount increases to 60% in 2024 and 2025, 70% in 2026, 80% in 2027, 90% in 2028, and 100% after 2028. It is anticipated that proposed guidance will provide the following four steps for certifying that an EV meets the battery component requirement: The white paper also provides preliminary sketches of the following terms, although Treasury indicates it will supply more through proposed definitions of these terms in later guidance: Treasury clarifies that the constituent materials of battery components would not themselves constitute battery components (specifically, because constituent materials are produced by processing or recycling critical minerals, rather than through manufacturing or assembly).Importantly, because the incremental value of a battery component is determined by reducing the value of such battery component only by the value of other battery components contained in such battery component, this means that "the incremental value of battery components would include [i.e., would not be reduced by] the value of constituent materials contained therein." In the percentages calculation, this approach will have the effect of assigning significant weight to the location where constituent materials are first manufactured or assembled into a battery component—thus incentivizing industry participants to locate those activities in North America. And there will be the greatest "bang-for-the-buck" for locating in North America the manufacturing or assembly of the battery components with the greatest combined value of constituent materials plus manufacturing value-add. Notice 2023-1, "Certain Definitions of Terms in Section 30D Clean Vehicle Credit" For the section 30D clean vehicle credit, the final assembly of a vehicle must occur within North America, and a manufacturer's suggested retail price cannot exceed the applicable limitation, which depends on vehicle classifications.货车、运动公用车和小卡车的适用限值为80 000元MSRP,任何其他车辆的适用限值为55,000元MSRP万博体育app手机登录The notice provides the following new definitions to clarify key terms that appear throughout section 30D. Final Assembly Section 30D(d)(5) defines "final assembly" as "the process by which a manufacturer produces a new clean vehicle at, or through the use of, a plant, factory, or other place from which the vehicle is delivered to a dealer or importer with all component parts necessary for the mechanical operation of the vehicle included with the vehicle, whether or not the component parts are permanently installed in or on the vehicle." The notice provides the following additional guidance, explaining that a taxpayer may rely on either of the indicators below to determine a vehicle's location of final assembly:
1232fll和 (B) 制造商建议每件附属件或可选设备在向经销商交付时实际附属于该汽车的零售交付价,该价不在根据15U.S.C.所述这类汽车价格内1232/f)(1),见15 U.S.C.1232/f)(2).通知解释称,如15 U.S.C.描述的那样,该信息贴在车挡风玻璃或侧窗标签上1232. 第30D(f)(11)(c)节后通知称车辆的“车辆分类”必须符合40CFR600.002中为货车、运动工具车和小卡车提供的规则和定义。