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136 STAT. 1956 PUBLIC LAW 117–169—AUG. 16, 2022 (A) in subsection (a), by striking ‘‘new qualified plug- in electric drive motor vehicle’’ and inserting ‘‘new clean vehicle’’, and (B) in subsection (b)(1), by striking ‘‘new qualified plug- in electric drive motor vehicle’’ and inserting ‘‘new clean vehicle’’. (d) ELIMINATION OF LIMITATION ON NUMBER OF VEHICLES ELIGIBLE FOR CREDIT.—Section 30D is amended by striking sub- section (e). (e) CRITICAL MINERAL AND BATTERY COMPONENT REQUIRE- MENTS.— (1) IN GENERAL.—Section 30D, as amended by the preceding provisions of this section, is amended by inserting after sub- section (d) the following: ‘‘(e) CRITICAL MINERAL AND BATTERY COMPONENT REQUIRE- MENTS.— ‘‘(1) CRITICAL MINERALS REQUIREMENT.— ‘‘(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, ‘‘(iv) in the case of a vehicle placed in service during calendar year 2026, 70 percent, and ‘‘(v) in the case of a vehicle placed in service after December 31, 2026, 80 percent. ‘‘(2) BATTERY COMPONENTS.— ‘‘(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 compo- nents 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— Effective dates. Time periods. 26 USC 30D. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00140 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw