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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。
(a) The make, model, model year, and any other appropriate identifiers of the motor vehicle;
(b) Certification that the motor vehicle is made by a qualified manufacturer, within the meaning of Section 30D(d)(3);
(c) Certification that the motor vehicle is treated as a motor vehicle for purposes of title II of the Clean Air Act;
(d) The gross vehicle weight rating of the motor vehicle;
(e) The battery capacity of the motor vehicle;
(f) The motor vehicle's vehicle identification number!and
(g) Such other information as the Secretary may provide on irs.gov.
With respect to the Section 30D credit, the following additional information needs to be provided:
(a) Certification that the motor vehicle is propelled to a significant extent by an electric motor that draws electricity from a battery that has a capacity of not less than 7 kilowatt hours and the battery is capable of being recharged from an external source of electricity, or the motor vehicle is a new qualified fuel cell motor vehicle;
(b) Certification that the motor vehicle is manufactured primarily for use on public streets, roads and highways (not including a vehicle operated exclusively on a rail or rails) and has at least four wheels;
(c) Certification that the final assembly of the motor vehicle occurred within North America;
(d) Certification of the percentage of the value of the applicable critical minerals contained in the electric vehicle's battery that were (i) extracted or processed in the United States or a FTA partner country, or (ii) recycled in North America;
(e) Certification of the percentage of the value of the EV battery components that were manufactured or assembled in North America;
(f) Whether the motor vehicle is a van, sport utility vehicle, pickup truck, or other vehicle!and
(g) The motor vehicle's manufacturer's suggested retail price.
Similarly, with respect to Section 25E and 45W credits, the manufacturer must provide additional information to show that vehicles satisfy the statutory qualifications for credit eligibility.
A vehicle seller, such as a dealer, must furnish a report to a purchaser not later than the purchase date and an annual report to the IRS, including the following information:
(a) The name and taxpayer identification number of the seller;
(b) The name and taxpayer identification number of the purchaser;
(c) The vehicle identification number, if assigned, of the vehicle;
(d) The battery capacity of the vehicle;
(e) For new clean vehicles, verification that original use of the vehicle commences with the purchaser;
(f) The date of sale, sale price of the vehicle, and maximum credit allowable to the purchaser!and
(g) If a purchaser makes an election to transfer the credit to the selling dealer that satisfies certain requirements for sales after December 31, 2023, any amount paid or allowable as a partial payment or down payment.
This revenue procedure notably does not require qualified manufacturers to certify as to a vehicle's satisfaction of the requirements in Section 30D(d)(7)—that the critical minerals in the battery have not been extracted, processed, or recycled by a "foreign entity of concern" and that the components contained in the battery have not been manufactured or assembled by a foreign entity of concern. This would seem to impose less of a diligence burden on manufacturers.同理,税收程序没有解决车辆购买者如何确定车辆满足这些需求的问题。我们注意到,IRS可添加这项附加认证要求,作为2024或2025前“秘书可能提供的其他信息”的一部分,而2024或2025前外国受关注实体规则生效。
IT似乎报告需要解决车辆信用分数问题万博体育app手机登录As such, two vehicles of the identical make, model, and year may not always have the same credit eligibility, which will vary depending on the composition of critical minerals and components and the location of final assembly.
Manufacturers and sellers must submit a declaration under penalties of perjury that the facts presented in support of this certification are true, correct, and complete. A purchaser of a vehicle can rely on the manufacturer's certification for the Section 30D, 45W, and 25E credits.
This revenue procedure does not provide any guidance on how to determine the value of critical minerals and components. The revenue procedure expressly notes that it does not constitute the guidance the IRS is required to propose regarding Section 30D(e)(1) (Critical Minerals Requirement) and Section 30D(e)(2) (Battery Components). Such guidance is due to be published separately, by no later than December 31, 2022.
最后,我们注意到税收程序没有表示政府会放松信用计划的法定时限-例如提供过渡期-正如许多制造商所请求的那样。
我们将继续监测和报告这些动态。
2022年10月5日,国库局和国税局发布通知,请求对《降低通货膨胀法》('IRA')中能源税益的不同方面发表评论11月4日星期五前应提交所有评论,或电子发布www.reducts.gov或寄送国税局万博体育app手机登录日期过后提交的书面评语将予考虑,只要不延迟发布指南。
通知征求一般性意见,但也侧重于具体定义问题和业务问题除其他外,请求出自爱尔兰共和军新的国内生产和采购需求,包括采购关键矿产品以制造电动车辆和用美国生产的材料搭建某些合格设施需求新的双级信用结构中也产生请求,对于其中许多信用,纳税人如果满足某些工资和学徒需求,有资格获得更高信用(通常是基数的五倍)。万博体育app手机登录一份通知侧重于某些信用项新的直接支付或可转移性特征,这基本上导致向纳税人支付现金,而不管他们在申请信用的年份是否负税。
IRA为国库向纳税人提供指导设定极短的最后期限结果是,如通知中所述,利害相关方有有限时间权衡今日发布通知请求在11月截止时间前提交评语,既包括年末到期的受管制入计量(如EV税抵免),也包括后年到期受管制入计量(如ITCPTC技术中和PTC)。除征求一般性意见外,每份通知都提出一些具体问题,下文摘要中强调其中一小部分问题。
/lqliququq3MD4NDLCJ1cwiOiJOdhuczovL3d5cnMvcre万博体育app手机登录Notice 2022-46 asks stakeholders to answer a number of specific questions related to:- What factors and definitions should be considered to determine the place of extraction or processing of critical minerals and the value of those minerals;
- How the guidance should define the components of a battery and determine the place of manufacture or assembly of battery components and the value of those components;
- Whether guidance is needed to clarify the definition of "foreign entity of concern" and to the extent available, whether there is any existing regulatory or guidance frameworks for tracking whether manufactures are in compliance with the foreign entity of concern rules!万博体育app手机登录and
- Whether guidance is needed on the definition of "acquired," "use," and "lease."
- Notice 2022-47 requests comments on energy security tax credits for manufacturing under § 48C and 45X.通知2022-47请利害相关方评论:
Where需要进一步澄清第45X(c)节中“合格组件”定义; 应如何确定“整合、集成或集成”短语,当合格组件整合、集成或集成为另一个组件时; 财政部和IRS在判定合格先进能源项目信用评分选择标准时应考虑什么i/li+li+li+i+i+i+i+i+i+i+i+i+i+i+2+2+2+2+2+#li+++++++++++++++++++++++++++++++++++++++++2+2+2+2+2+2++2+2+2+2++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++2+++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++++万博体育app手机登录通知2022-48提出了多项定义问题,包括:政府在制定指南时应考虑哪些标准和技术用于确定节能商业大楼的“用能强度”。万博体育app手机登录i>li+li+i+i+i+i+i+i+i+i+万博体育app手机登录政府在通知2022-49中寻求的部分评论包括: 政府在制定指南和确定纳税人的信用资格时应考虑哪些行业标准;投资信用设施要求投资税抵免必须满足生产税抵免的所有要求,例如要求将发电出售给无关者;政府需要定义指南和政府确定术语时应考虑哪些条件(例如技术类型),如“无关人员”、“结构”和“毛收入!万博体育app手机登录i>/li+li+li+i+i+i+i+i+i+i+i+i+i万博体育app手机登录Notice 2022-50 requests comments from taxpayers on a number of questions, including: - Whether any guidance is needed on the terms used in these monetization sections, such as "applicable credit," "excessive payments," and "applicable entity";
- What potential issues and factors that the government should consider when a partnership or an S corporation makes such an election;
- What types of structures may be entered into by applicable entities and taxpayers that have elected to be treated as applicable entities;
- Whether any documentation or registration should be required and what factors the government should consider to prevent improper payments or excessive payments and whether clarification is needed on the penalty provisions for excess payments!CHIPS/LILQLIJJJJJJJJlGLU2JJJJJUJUNJUNQ3MD4EILCJIOIJOJJOJJOJJOJJOJOJOJL3D5cnMU3B2L3BJI9PNJJCLSSLVLVLVLVLIJJJJJJJJJJJUJJJBLGLULXLXLIJJJJJJJJJUJLUGLXUNQNQQQMDUNQ3MCDEILCILCJJJICUIOIJOJOJOJL3DL3DL2L2LLLLLICI通知2022-51具体请求评论,包括:
文献或证明应用来证明遵守奖金信用要求的情况以及信息方目前维护并可能创建的信息量;国库司和IRS应一致使用48C.F.R下提供的定义万博体育app手机登录§661对内容需求以及现有规范或指导,如FederalCrap Regional和BuildingAmerica BuyCA指导,可能有益于开发指导; 定义,如“合格设施组件”、“制造产品”、“终端产品”和“总成本”需要澄清国内内容需求万博体育app手机登录和/lili>处理制造产品子组件需要澄清。 squal='wp-blest-separator has-alpha-chane-o2023年2月12日清洁氢生产税抵免 第45V节 2023年8月16日技术中立PTC和ITC(第45Y和48E段)2025年1月1日前完成
Most notably for consumers, the IRA provides clean vehicle tax credits of up to $7,500 for new vehicles, IRA § 13401, and up to $4,000 for used vehicles, § 13402. It also eliminates a 200,000 vehicles per manufacturer cap, that was barring some companies—such as Tesla, Toyota, and General Motors—from benefiting fully from electric-vehicle tax incentives. Id. § 13401.
High-income earners are barred from claiming both credits. For the new vehicles, the credit is limited to couples making less than $300,000, and individuals earning less than $150,000. For used vehicles, the limits are $150,000 for couples and $75,000 for individuals. The clean vehicle credit is limited by the actual retail price of the vehicle: it cannot be used to purchase vans, SUVs, or pick-up trucks retailing above $80,000 or any other vehicles retailing above $55,000.
The IRA also takes many steps to secure the American electric vehicle supply chain, and puts stringent eligibility limits based on where battery components are manufactured or the underlying critical minerals are processed or mined. For instance, the Clean Vehicle Credits can only be redeemed when the new vehicles meet certain critical mineral requirements. A percentage of the value of the critical minerals in the battery must be extracted or processed in countries with which the U.S.has either (1) a free trade agreement in effect, or (2) recycled in North America. In 2023, this percentage starts at 40% and rises 10% each year until 2027 at which point the percentage will remain steady at 80%. The IRA imposes similar requirements on battery components, allowing the Clean Vehicle Credit to be redeemed only when the percentage of the battery value of the components manufactured or assembled in North America meets a certain percentage, which starts at 50% in 2023, and increases 10% each year until reaching 100% in 2029. The IRA also bars any application of the Clean Vehicle Credit to cars with battery components or critical minerals sourced from a "foreign entity of concern," starting in 2024 and 2025 respectively. [1]
These restrictions are likely to prove problematic for critical minerals produced in China, and Sen.manchin < ahrfss/www.manchin.senate.gov/newsroom/press-releases/manchin-supports-万博体育app手机登录决策人劝阻公司在中国进一步投资并鼓励家庭生产。例如,上年末下院以压倒性
Recognizing the potential supply constraints caused by the battery and mineral sourcing limitations, the IRA also implements a variety of measures to promote domestic manufacturing of electric vehicles and battery supply chains. For instance, the Advanced Energy Project Credit, which provides investment tax credits for projects that equip or expand manufacturing facilities producing specified renewable energy equipment, is revised and expanded to encompass electric and hybrid vehicles production. IRA § 13501. The base credit is 6%, but an increase 30% rate is available if prevailing wage and apprenticeship requirements are met. Id. Additionally, the IRA makes a $1 billion investment in clean heavy-duty vehicles, IRA § 60101, provides $2 billion in grants to retool existing auto manufacturing facilities to manufacture clean vehicles, § 50143, and expands the Department of Energy's lending authorities under the Advanced Technology Vehicle Manufacturing ("ATVM") program, § 50142. In the past, the ATVM loan program has successfully catalyzed domestic electric vehicle production, most famously by supporting Tesla with a $465 million loan in January 2010. Finally, the IRA takes steps to decarbonize the federal government's own fleet of vehicles, providing up to $3 billion to electrify Postal Service delivery trucks. IRA § 70002.
If enacted, these measures are sure to reshape and define the electric vehicle landscape.
[1] Foreign Entity of Concern, is defined by reference to the Bipartisan Infrastructure Law, 42 U.S.C.§1871和手段:外国实体国务大臣根据标题8第1189(a)节指定为外国恐怖主义组织列入财政部外国资产控制局维护的专用国民和阻塞者清单(通称SDN链表)受覆盖国外国政府拥有、控制或受管辖或指令约束(按标题10第2533cd节定义)D) 被总检察长指称参与活动,并依据-i第18章第37章(通称Espionage法)定罪951或1030标题18标题18第90章(通称1996年经济渗透法)武器出口管制法(22 U.S.C.2751等)1954年原子能法第224、225、226、227或236节2274 2275 2276 2277 和222842018年出口管制改革法(50 U.S.C.4801等)或国际紧急经济权法1701等)或(E)由秘书经与国防部长和国家情报局局长协商判定从事有损美国国家安全或外交政策的未经授权行为