The long-awaited guidance disqualifies EVs from the tax credit if any of the battery components are made or assembled by a foreign entity of concern such as China, Iran, Russia and North Korea. (China is the country to pay attention to since the nation has been the dominant and primary supplier of components and raw materials for batteries.) The guidance expands in 2025 to cover raw minerals that are extracted, processed or recycled by any of these entities of concern.如果电动汽车的任何电池组件是由中国、伊朗、俄罗斯和朝鲜等外国实体制造或组装的，那么期待已久的指导意见将取消电动汽车的税收抵免资格。 （中国是值得关注的国家，因为该国一直是电池零部件和原材料的主导和主要供应商。）该指南将于 2025 年扩大到涵盖由任何这些实体提取、加工或回收的原矿物。