$比亚迪(SZ002594)$ $特斯拉(TSLA)$ $宁德时代(SZ300750)$ Under the final rule, however, small amounts of graphite and other minerals used in batteries would be exempt from the restriction until 2027, because their country of origin is nearly impossible to trace, officials said. Without the exemption, some vehicles that met nearly all of the requirements could get knocked out of tax credit eligibility due to tiny amounts that couldn’t be traced, Treasury said.
Of 114 EV models currently sold in the U.S., only 13 qualify for the full $7,500 credit, the automotive alliance said.
Despite the tax credits, sales of electric vehicles grew only 3.3% to nearly 270,000 from January through March of this year, far below the 47% growth that fueled record sales and a 7.6% market share last year. The slowdown, 网页链接{led by Tesla,} confirms automakers’ fears that they moved too quickly to pursue EV buyers. The EV share of total U.S. sales fell to 7.15% in the first quarter, according to Motorintelligence.com.
拜登政府最终还是放宽了对电动汽车税收抵免的限制，允许美国消费者在2026年底之前为含有中国石墨和其他关键矿物的汽车获得最高7500美元的税收抵免。
当地时间周五，美国财政部公布税收抵免最终规则时做出了这一调整。税收抵免旨在鼓励电动汽车生产，推动矿产和电池供应链进入美国。
美国财政部声称，将要求汽车制造商在2027年移除一些难以追踪的关键物质，包括在阳极材料中的石墨以及电解质盐、粘合剂和添加剂中的关键矿物。
据悉，美方之所以做出了让步，是因为行业官员认为追踪石墨的来源太困难了，其他相对低价值材料，包括电解质盐和电极粘合剂中含有的关键矿物，也得到了类似的处理。
根据美方此前规定，2025年开始包含任何由受关注外国实体(FEOC)制造或组装的关键矿物将无法获得税收抵免。美国将FEOC定义为由朝鲜、中国、俄罗斯或伊朗拥有、控制或管辖的任何公司。
这一宽限措施为汽车制造商提供了比预期更容易的途径，来生产和销售符合全额税收抵免条件的汽车。
代表主要汽车制造商的汽车创新联盟首席执行官约翰·博泽拉表示，财政部的新规“似乎终于认清了全球供应链的现实，在电动汽车电池的关键矿物来源方面提供了一些暂时的灵活性。”
博泽拉补充道，电动汽车的转型需要美国工业基础的彻底转型，这是一项艰巨的任务，不会也不可能在一夜之间完成。
该汽车联盟称，目前在美国销售的122款电动汽车中，只有13款符合7500美元全额补贴的条件。
此外，尽管有税收抵免，但今年第一季度，美国电动汽车销量仅增长3.3%，至近27万辆，远低于去年创纪录的47%的增长。数据显示，一季度电动汽车在美国汽车市场中的份额已降至7.15%。
白宫清洁能源顾问John Podesta当天表示：“这些行动为已经快速增长的电动汽车市场提供了确定性和清晰度。”
美国参议院能源和自然资源委员会主席乔·曼钦则严厉批评了这一决定，他称政府为了推广电动汽车，宁愿“违法行事”。
The US government gave automakers a reprieve Friday when finalizing electric vehicle tax credit rules, by letting cars that contain Chinese graphite qualify for the consumer credits through 2026.
The confirmation came as the Treasury Department and Internal Revenue Service published final rules on the clean vehicle provisions under President Joe Biden's landmark climate action plan, the Inflation Reduction Act (IRA).
Washington has been seeking to reduce its burgeoning EV industry's reliance on China.
Starting this year, new rules came into effect restricting Chinese content in batteries if they were to qualify for EV tax credits of up to $7,500.
From 2025, a qualifying clean vehicle cannot contain critical minerals from businesses controlled by a "foreign entity of concern" such as China, Russia or North Korea.
But in the final rules, the Biden administration also gave automakers another two years to improve sourcing of materials such as graphite that are considered tough to trace to their origin.
"The final rules being issued today strengthen and secure supply chains and provide certainty for manufacturers and taxpayers," said the Treasury Department.
John Bozzella, president of the Alliance for Automotive Innovation, a Washington lobby representing carmakers, said the rules "appear to recognize the realities of the global supply chain."
He added that they provide "temporary flexibility in terms of where the critical minerals in EV batteries can be sourced."
"That's helpful as more automotive supply chains and battery production is localized to the US and our allies," he said.
But John Moolenaar, chairman of the House Select Committee on the Chinese Communist Party, cautioned that the rule deepens the country's reliance on China, urging the Biden administration to "reverse course."