000			01451nab a2200265 c 4500
999			_c147944 _d147944
003			ES-MaIEF
005			20230726115033.0
007			ta
008			230725t2023 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
100			_957580 _aWheeler, Isaac J.
245		0	_aU.S. Clean Vehicle Credit _bproposed regulations on the critical minerals and battery component requirements _c Isaac J. Wheeler, Samuel E. Saunders and Ellen Y. Kim
500			_aResumen.
520			_aOn March 31, 2023, the Internal Revenue Service (IRS) released proposed regulations on the federal income tax credit relating to new clean vehicles (the “30D credit”), which took effect on April 17, 2023. The proposed regulations provide much needed guidance on many of the requirements that must be met for the credit, such as the critical minerals and battery component requirements, although certain key points still remain to be resolved, including what “foreign entities of concern” means.
650			_aIMPUESTOS _947460
650		4	_aVEHICULOS _948678
650		4	_aAUTOMÓVILES ELÉCTRICOS _959462
650		4	_aINCENTIVOS FISCALES _947462
650		4	_aGASTOS FISCALES _950212
650		4	_aESTADOS UNIDOS _942888
700	1		_970858 _aSaunders, Samuel E.
700	1		_970859 _aKim, Ellen Y.
773	0		_9169876 _oOP 235/2023/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 40, n. 3, Spring 2023, p. 23-28
942			_cART