SECTION 4. SUBMISSION OF

COMMENTS

.01 Written comments should be submitted by Friday, November 4, 2022. Consideration will be given, however, to any written comment submitted after Friday, November 4, 2022, if such consideration will not delay the issuance of guidance. The subject line for the comments should include a reference to Notice 2022-46. Comments may be submitted in one of two ways:

(1) Electronically via the Federal eRulemaking Portal at www.regulations. gov (type IRS-2022-0046 in the search field on the regulations.gov homepage to find this notice and submit comments).

components that were manufactured or assembled in North America?

(4) Applicable Values . The new critical mineral and battery component requirements in § 30D(e) are based on value. What existing battery technology supply chain tracking methodologies or regulatory frameworks should be considered in determining applicable values?

(5) Foreign Entity of Concern . Section 30D(d)(7) provides that some vehicles are excluded from the availability of the credit, including when any of the applicable critical minerals contained in the battery were extracted, processed, or recycled by a foreign entity of concern (defined in 42 U.S.C. 18741(a)(5)), or if any of the components contained in the battery of such vehicle were manufactured or assembled by a foreign entity of concern.

(a) Is guidance needed to clarify the definition of “foreign entity of concern”?

(b) What existing regulatory or guidance frameworks for recordkeeping requirements or supply chain tracking methodologies may be useful for qualified manufacturers to verify that its vehicles are not excluded under § 30D(d)(7)?

(6) Recordkeeping and Reporting . (a) In addition to VIN numbers, what additional information should a qualified manufacturer provide to the Secretary to be considered a qualified manufacturer with respect to a particular vehicle, per § 30D(d)(3)?

(b) What existing regulatory or guidance frameworks for recordkeeping requirements or information reporting or existing battery technology supply chain tracking methodologies may be useful for developing guidance for qualified manufacturers under § 30D(e)(3)?

(c) What information should be included in the report furnished by the seller of the vehicle to the taxpayer and the Secretary under § 30D(d)(1)(H), including the election to transfer the credit under § 30D(g)?

(7) Tax-exempt Entities . Section 30D(f) (3) is stricken by § 13401(g) of the IRA with respect to vehicles placed in service after December 31, 2023. How should clean vehicles acquired and used by a tax-exempt entity after this statutory change becomes effective be treated for purposes of § 30D?

(8) Registered Dealer and Eligible Entity .

(a) What guidance, if any, is needed to determine who is a licensed dealer who can be registered with the Secretary for purposes of the transfer of the credit under § 30D(g)(2), (7), and (8)?

(b) What guidance, if any, is needed regarding what circumstances may lead to the revocation of such registration under § 30D(g)(4)?

(9) Final Assembly Requirement . Is guidance needed to clarify the definition of the term “final assembly” in § 30D(d)(5) or the area included in the term “North America” for purposes of § 30D(d)(1)(G)?

(10) Vehicle Classifications . (a) What, if any, guidance is needed to define how vehicles are classified as vans, sport utility vehicles, pickup trucks, or other designations of vehicles for purposes of the manufacturer’s suggested retail price limitation in § 30D(f)(11)?

(b) What criteria employed by the Environmental Protection Agency and Department of Energy, or other factors (for example, Department of Transportation motor vehicle type classification) should be considered in determining the designation of such vehicles?

(c) Is guidance needed to clarify how the manufacturer’s suggested retail price is calculated?

(11) Election to Transfer and Advance Payments .

(a) What factors should be considered in determining the time and manner of the taxpayer’s election under § 30D(g) to transfer the § 30D credit to an eligible entity?

(b) Is guidance needed regarding the definition of “taxpayer,” such as whether non-individual taxpayers are eligible for the credit under § 30D?

(c) If an election to transfer the credit is made by the taxpayer, what issues should be considered regarding the transfer of the § 30D credit?

(d) What considerations and factors should be taken into account in determining the time and manner of advance payments made pursuant to §30D(g)(7)(A)?

(e) For purposes of § 30D(g), what guidance, if any, is needed regarding a determination by an eligible entity regarding whether a credit is allowable to the taxpayer?

Bulletin No. 2022–43 311 October 24, 2022

person by a person related to the taxpayer. Under § 45X(a)(3)(B), a taxpayer may make an election in the form and manner prescribed by the Secretary of the Treasury or her delegate (Secretary) to treat a sale of components by such taxpayer to a related person as made to an unrelated person. As a condition of, and prior to, a taxpayer making this election, the Secretary may require such information or registration as the Secretary deems necessary for purposes of preventing duplication, fraud, or any improper or excessive credit amount.

(2) Credit amounts Section 45X(b)(1)(A) through (M) and § 45X(b)(2)(A) set forth the credit amounts for each type of eligible component, which amounts, except for purposes of determining the credit amount with respect to any applicable critical mineral, are subject to phase out rules set forth in § 45X(b)(3). For any eligible component sold after December 31, 2029, the credit amount with respect to such component equals the product of the amount determined under § 45X(b)(1) with respect to such component multiplied by the phase out percentages under § 45X(b)(3)(B) (i) through (iv). In the case of an eligible component sold during calendar year 2030, 2031, and 2032, the phase out percentages are 75 percent, 50 percent, and 25 percent, respectively. In the case of an eligible component sold after December 31, 2032, the phase out percentage is 0 percent.

Section 45X(b)(4) prescribes capacity limitations used to compute the credit amount for eligible battery cells and battery modules under § 45X(b)(1)(K) and (L), respectively. For purposes of computing the credit for these eligible components, § 45X(b)(4)(A) provides that the capacity determined with respect to a battery cell or battery module must not exceed a capacity-to-power ratio of 100:1. Section 45X(b)(4)(B) defines the term “capacity-to-power-ratio” for this purpose as the ratio of the capacity of a battery cell or battery module to the maximum discharge amount of such cell or module.

(3) Eligible components Section 45X(c) sets forth the different types of eligible components. Section 45X(c)(1)(A) provides that the term “eligible component” means any solar energy component, wind energy component,

(2) Alternatively, by mail to: Internal Revenue Service, CC:PA:LPD:PR (Notice 2022-46), Room 5203, P.O. Box 7604, Ben Franklin Station, Washington, D.C., 20044.

.02 All commenters are strongly encouraged to submit comments electronically. The Treasury Department and the IRS will publish for public availability any comment submitted electronically and on paper to its public docket on regulations.gov.