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The only change that goes into effect immediately is the IRA's new requirement that the EV tax credit can only be used for electric vehicles "for which final assembly occurred in North America." Thus, certain electric vehicles are newly eligible for the tax credit while others are no longer eligible. Tax credits for pre-owned and commercial clean vehicles take effect in 2023 and more guidance will be released in the coming months, according to the FAQs.
The guidance listed a two-step process to check whether a vehicle's final assembly occurred in North America. First, consumers and dealers can check the Department of Energy's Alternative Fuels Data Center (AFDC) to see a list of Model Year 2022 and 2023 electric vehicles that likely meet the North America final assembly requirement. Second, they can enter the Vehicle Identification Number (VIN) into the National Highway Traffic Safety Administration's VIN Decoder tool and refer to the "Plant Information" field, which lists the build plant and country for the vehicle.