SECTION 3. REQUEST FOR

COMMENTS

The Treasury Department and the IRS request comments on any questions arising from the IRA amendments to § 30D and the enactment of § 25E that should be addressed in guidance. Commenters are encouraged to specify the issues on which guidance is needed most quickly as well as the most important issues on which guidance is needed. In addition to general comments regarding these provisions, the Treasury Department and the IRS request

comments that address the following specific questions:

.01 Clean Vehicles (§ 30D) (1) Definitions . Section 30D(d)(1)(B) of the Code defines a “new clean vehicle,” in part, as a motor vehicle which is acquired for use or lease by the taxpayer and not for resale. As used in this definition, what, if any, guidance is needed as to the meaning of the terms “acquired,” “use,” and “lease?”

(2) Critical Minerals . Section 30D(e) (1) provides the new critical minerals requirements, including the applicable percentage requirements to be phased in over several years.

(a) What factors and definitions should be considered to determine the place of extracting or processing such critical minerals, and, in particular, to determine whether extracting or processing occurred in the United States or in any country with which the United States has a free trade agreement in effect?

(b) What factors and definitions should be considered to determine the place of recycling such critical minerals and, in particular, to determine whether recycling occurred in North America?

(c) What factors and definitions should be considered to determine (i) the total value of the critical minerals contained in a vehicle’s battery, and (ii) the percentage of that total value attributable to critical minerals (I) extracted or processed in the United States or a country with which the United States has a free trade agreement in effect, or (II) recycled in North America?

(3) Battery Components . Section 30D(e)(2) provides the new battery component requirements, including the applicable percentage requirements to be phased in over several years.

(a) What factors should be considered in defining the components of a battery of a clean vehicle?

(b) What factors and definitions should be considered to determine the place of manufacture or assembly of the components of a battery of a clean vehicle and, in particular, to determine whether manufacture or assembly occurred in North America?

(c) What factors and definitions should be considered to determine (i) the total value of the components contained in the battery of a clean vehicle, and (ii) the percentage of that total value attributable to

October 24, 2022 310 Bulletin No. 2022–43

(12) Recapture . (a) Is guidance needed to coordinate the application of the excess payment provision under § 30D(g)(7)(B) and the recapture provision under § 30D(g)(10) as between the transferors and transferees of the credit under § 30D(g)?

(b) In the event of a recapture event, how should recapture be reported by the taxpayer?

(13) Please provide comments on any other terms that may require definition or additional guidance.

.02 Previously Owned Cleans Vehicle (§ 25E)

(1) What, if any, guidance is needed to address how a taxpayer can verify that a vehicle qualifies as a “previously-owned clean vehicle” as defined in § 25E(c)(1)?

(2) Section 25E(e) provides that rules similar to the rules of § 30D(f) (without regard to paragraph (10) or (11) thereof) apply for purposes of the § 25E credit. What rules of § 30D(f) should be applied under § 25E(e) without any modification? What rules of § 30D(f) should be applied in modified form for purposes of § 25E and in what way should they be modified?

(3) Section 25E(f) provides that rules similar to the rules of § 30D(g) apply for purposes of the § 25E credit. What rules of § 30D(g) should be applied under § 25E(f) without any modification? What rules of § 30D(g) should be applied in modified form for purposes of § 25E and in what way should they be modified?

(4) Please provide comments on any other terms that may require definition or additional guidance.