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Battery components

4 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 components contained in such battery that were manufactured or assembled 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 , 50 percent, (ii) in the case of a vehicle placed in service during calendar year 2024 or 2025, 60 percent, and (iii) in the case of a vehicle placed in service during calendar year 2026, 70 percent.

in view

Whole section

Encodings · 4

battery_components_applicable_percentage_initial26 USC § 30D (e)(2) (B) · parameter

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'

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battery_components_applicable_percentage_following_two_calendar_years26 USC § 30D (e)(2) (B) · parameter

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'

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battery_components_applicable_percentage_third_calendar_year_after_initial26 USC § 30D (e)(2) (B) · parameter

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'

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battery_components_requirement_satisfied26 USC § 30D (e)(2) (A) · derived

26 USC 30D(e)(2)(A)

name: battery_components_requirement_satisfied
kind: derived
entity: Asset
dtype: Judgment
period: Year
source: 26 USC 30D(e)(2)(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: >-
      battery_components_value_percentage_manufactured_or_assembled_in_north_america

      >=
      applicable_battery_components_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'