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Critical minerals requirement

5 rules

(A) In general The requirement described in this subparagraph with respect to a vehicle is that, with respect to the battery from which the electric motor of such vehicle draws electricity, the percentage of the value of the applicable critical minerals (as defined in section 45X(c)(6)) contained in such battery that were— (i) extracted or processed— (I) in the United States, or (II) in any country with which the United States has a free trade agreement in effect, or (ii) recycled in North America, is equal to or greater than the applicable percentage (as certified by the qualified manufacturer, in such form or manner as prescribed by the Secretary).

(B) Applicable percentage For purposes of subparagraph (A), the applicable percentage shall be— (i) in the case of a vehicle placed in service after the date on which the proposed guidance described in paragraph (3)(B) is issued by the Secretary and before January 1, 2024 , 40 percent, (ii) in the case of a vehicle placed in service during calendar year 2024, 50 percent, (iii) in the case of a vehicle placed in service during calendar year 2025, 60 percent, and (iv) in the case of a vehicle placed in service during calendar year 2026, 70 percent.

in view

Whole section

Encodings · 5

critical_minerals_applicable_percentage_initial26 USC § 30D (e)(1) (B) · parameter

26 USC 30D(e)(1)(B)(i)

name: critical_minerals_applicable_percentage_initial
kind: parameter
dtype: Rate
source: 26 USC 30D(e)(1)(B)(i)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/30D
          excerpt: 40 percent
versions:
  - effective_from: '2023-01-01'
    formula: '0.40'

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critical_minerals_applicable_percentage_calendar_year_following_initial26 USC § 30D (e)(1) (B) · parameter

26 USC 30D(e)(1)(B)(ii)

name: critical_minerals_applicable_percentage_calendar_year_following_initial
kind: parameter
dtype: Rate
source: 26 USC 30D(e)(1)(B)(ii)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/30D
          excerpt: calendar year 2024, 50 percent
versions:
  - effective_from: '2024-01-01'
    formula: '0.50'

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critical_minerals_applicable_percentage_second_calendar_year_after_initial26 USC § 30D (e)(1) (B) · parameter

26 USC 30D(e)(1)(B)(iii)

name: critical_minerals_applicable_percentage_second_calendar_year_after_initial
kind: parameter
dtype: Rate
source: 26 USC 30D(e)(1)(B)(iii)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/30D
          excerpt: calendar year 2025, 60 percent
versions:
  - effective_from: '2025-01-01'
    formula: '0.60'

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critical_minerals_applicable_percentage_third_calendar_year_after_initial26 USC § 30D (e)(1) (B) · parameter

26 USC 30D(e)(1)(B)(iv)

name: critical_minerals_applicable_percentage_third_calendar_year_after_initial
kind: parameter
dtype: Rate
source: 26 USC 30D(e)(1)(B)(iv)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: parameter
        source:
          corpus_citation_path: us/statute/26/30D
          excerpt: calendar year 2026, 70 percent
versions:
  - effective_from: '2026-01-01'
    formula: '0.70'

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critical_minerals_requirement_satisfied26 USC § 30D (e)(1) (A) · derived

26 USC 30D(e)(1)(A)

name: critical_minerals_requirement_satisfied
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 26 USC 30D(e)(1)(A)
metadata:
  proof:
    atoms:
      - path: versions[0].formula
        kind: condition
        source:
          corpus_citation_path: us/statute/26/30D
versions:
  - effective_from: '2023-01-01'
    formula: >-
      applicable_critical_minerals_value_percentage_from_qualifying_sources

      >=
      applicable_critical_minerals_percentage_certified_by_qualified_manufacturer

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▸rulespec code

Shown source

statutes/26/30D.yaml

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Rules

critical_minerals_credit_amount

Parameter

source: 26 USC 30D(b)(2)

- name: critical_minerals_credit_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(b)(2)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: the amount determined under this paragraph is $3,750
  versions:
    - effective_from: '2023-01-01'
      formula: '3750'

battery_components_credit_amount

Parameter

source: 26 USC 30D(b)(3)

- name: battery_components_credit_amount
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(b)(3)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: the amount determined under this paragraph is $3,750
  versions:
    - effective_from: '2023-01-01'
      formula: '3750'

new_clean_vehicle_gross_vehicle_weight_rating_limit

Parameter

source: 26 USC 30D(d)(1)(E)

- name: new_clean_vehicle_gross_vehicle_weight_rating_limit
  kind: parameter
  dtype: Integer
  source: 26 USC 30D(d)(1)(E)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: less than 14,000 pounds
  versions:
    - effective_from: '2023-01-01'
      formula: '14000'

new_clean_vehicle_battery_capacity_minimum_kilowatt_hours

Parameter

source: 26 USC 30D(d)(1)(F)(i)

- name: new_clean_vehicle_battery_capacity_minimum_kilowatt_hours
  kind: parameter
  dtype: Decimal
  source: 26 USC 30D(d)(1)(F)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: not less than 7 kilowatt hours
  versions:
    - effective_from: '2023-01-01'
      formula: '7'

critical_minerals_applicable_percentage_initial

Parameter(B) in text ↖

source: 26 USC 30D(e)(1)(B)(i)

- name: critical_minerals_applicable_percentage_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: 40 percent
  versions:
    - effective_from: '2023-01-01'
      formula: '0.40'

critical_minerals_applicable_percentage_calendar_year_following_initial

Parameter(B) in text ↖

source: 26 USC 30D(e)(1)(B)(ii)

- name: critical_minerals_applicable_percentage_calendar_year_following_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2024, 50 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.50'

critical_minerals_applicable_percentage_second_calendar_year_after_initial

Parameter(B) in text ↖

source: 26 USC 30D(e)(1)(B)(iii)

- name: critical_minerals_applicable_percentage_second_calendar_year_after_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2025, 60 percent
  versions:
    - effective_from: '2025-01-01'
      formula: '0.60'

critical_minerals_applicable_percentage_third_calendar_year_after_initial

Parameter(B) in text ↖

source: 26 USC 30D(e)(1)(B)(iv)

- name: critical_minerals_applicable_percentage_third_calendar_year_after_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(1)(B)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2026, 70 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.70'

battery_components_applicable_percentage_initial

Parameter

source: 26 USC 30D(e)(2)(B)(i)

- name: battery_components_applicable_percentage_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(2)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: 50 percent
  versions:
    - effective_from: '2023-01-01'
      formula: '0.50'

battery_components_applicable_percentage_following_two_calendar_years

Parameter

source: 26 USC 30D(e)(2)(B)(ii)

- name: battery_components_applicable_percentage_following_two_calendar_years
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(2)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2024 or 2025, 60 percent
  versions:
    - effective_from: '2024-01-01'
      formula: '0.60'

battery_components_applicable_percentage_third_calendar_year_after_initial

Parameter

source: 26 USC 30D(e)(2)(B)(iii)

- name: battery_components_applicable_percentage_third_calendar_year_after_initial
  kind: parameter
  dtype: Rate
  source: 26 USC 30D(e)(2)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: parameter
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: calendar year 2026, 70 percent
  versions:
    - effective_from: '2026-01-01'
      formula: '0.70'

modified_adjusted_gross_income_other_threshold

Parameter

source: 26 USC 30D(f)(10)(B)(iii)

- name: modified_adjusted_gross_income_other_threshold
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(10)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: $150,000
  versions:
    - effective_from: '2023-01-01'
      formula: '150000'

manufacturer_suggested_retail_price_van_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(i)

- name: manufacturer_suggested_retail_price_van_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(i)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of a van, $80,000
  versions:
    - effective_from: '2023-01-01'
      formula: '80000'

manufacturer_suggested_retail_price_sport_utility_vehicle_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(ii)

- name: manufacturer_suggested_retail_price_sport_utility_vehicle_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(ii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of a sport utility vehicle, $80,000
  versions:
    - effective_from: '2023-01-01'
      formula: '80000'

manufacturer_suggested_retail_price_pickup_truck_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(iii)

- name: manufacturer_suggested_retail_price_pickup_truck_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(iii)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of a pickup truck, $80,000
  versions:
    - effective_from: '2023-01-01'
      formula: '80000'

manufacturer_suggested_retail_price_other_vehicle_limitation

Parameter

source: 26 USC 30D(f)(11)(B)(iv)

- name: manufacturer_suggested_retail_price_other_vehicle_limitation
  kind: parameter
  dtype: Money
  unit: USD
  source: 26 USC 30D(f)(11)(B)(iv)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: amount
          source:
            corpus_citation_path: us/statute/26/30D
            excerpt: In the case of any other vehicle, $55,000
  versions:
    - effective_from: '2023-01-01'
      formula: '55000'

modified_adjusted_gross_income_for_new_clean_vehicle_credit

Derived

source: 26 USC 30D(f)(10)(C)

- name: modified_adjusted_gross_income_for_new_clean_vehicle_credit
  kind: derived
  entity: TaxUnit
  dtype: Money
  period: Year
  unit: USD
  source: 26 USC 30D(f)(10)(C)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: formula
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/911/a#section_911_amount_excluded_from_gross_income
            output: section_911_amount_excluded_from_gross_income
            hash: sha256:b128d251a0f74fc46a27e516e864e53c8d25442f5b419c7bb3bb4b607542d725
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/931#amount_excluded_from_gross_income_under_section_931
            output: amount_excluded_from_gross_income_under_section_931
            hash: sha256:1fa430ea6a413cdaea822ffd05121d78a82954e52929f5a8e48a80c85249c295
        - path: versions[0].formula
          kind: import
          import:
            target: us:statutes/26/933#income_excluded_from_gross_income_under_section_933
            output: income_excluded_from_gross_income_under_section_933
            hash: sha256:e9b939801362efae757d1886823555c38a5f4ea828538308fe531f3619adc72f
  versions:
    - effective_from: '2023-01-01'
      formula: |-
        adjusted_gross_income
        + section_911_amount_excluded_from_gross_income
        + amount_excluded_from_gross_income_under_section_931
        + income_excluded_from_gross_income_under_section_933

vehicle_satisfies_new_clean_vehicle_definition

Derived

source: 26 USC 30D(d)

- name: vehicle_satisfies_new_clean_vehicle_definition
  kind: derived
  entity: Asset
  dtype: Judgment
  period: Year
  source: 26 USC 30D(d)
  metadata:
    proof:
      atoms:
        - path: versions[0].formula
          kind: definition
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: condition
          source:
            corpus_citation_path: us/statute/26/30D
        - path: versions[0].formula
          kind: exception
          source:
            corpus_citation_path: us/statute/26/30D
  versions:
    - effective_from: '2023-01-01'
      formula: >-
        original_use_of_vehicle_commences_with_taxpayer

        and vehicle_acquired_for_use_or_lease_by_taxpayer

        and not vehicle_acquired_for_resale

        and vehicle_made_by_qualified_manufacturer

        and vehicle_treated_as_motor_vehicle_for_clean_air_act_title_ii

        and gross_vehicle_weight_rating < new_clean_vehicle_gross_vehicle_weight_rating_limit

        and
        vehicle_propelled_to_significant_extent_by_electric_motor_drawing_electricity_from_battery

        and battery_capacity_kilowatt_hours >=
        new_clean_vehicle_battery_capacity_minimum_kilowatt_hours

        and battery_capable_of_recharge_from_external_electricity_source

        and final_assembly_occurs_within_north_america

        and seller_report_furnished_to_taxpayer_and_secretary

        and not vehicle_excluded_by_foreign_entity_of_concern_critical_minerals_rule

        and not vehicle_excluded_by_foreign_entity_of_concern_battery_components_rule