Overview
On April 10, 2023, Tax Notes quoted Lisa Zarlenga in a piece titled "Treasury Balancing Act on EV Tax Credits Leaves Open Questions." The article discusses the Proposed regulations on the critical mineral requirements for the new clean vehicle tax credit and the concerns regarding vehicle eligibility and congressional authority over trade deals.
Zarlenga expressed that the insertion of the severability clause could be tied to expected challenges over definitions related to the minerals.
The full article can be read at Tax Notes (subscription required).