Comment by tzs

Those battery sourcing provisions for the EV tax credit came from the Inflation Reduction Act which was enacted in August 2022. The administration did not ask for them to be put in. The came from a deal in July or August to get Senator Manchin to vote for the bill, which was critical for its passage.

Afterwards when it came to implementing them the administration implemented them as loosely as it could to try to minimize the number of EVs that would lose the tax credit. In particular it did not apply them to leases, which greatly upset Manchin who said that they were supposed to apply there too.