The Treasury guidance, which will be released in March, will require that at least 40% of the value of the critical minerals in the battery be extracted or processed in the US or a country with a US free-trade agreement, or recycled in North America, in order to receive $3,750 in tax credits.
The remaining $3,750 in credits will be given if at least 50% of battery components are manufactured or assembled in North America. Both percentages will increase annually.