On August 16, 2022, the Department of the Treasury (Treasury) issued initial guidance and FAQs on the new North America final assembly requirement under the Internal Revenue Code section 30D clean vehicle tax credit. The guidance is applicable to vehicles purchased after August 16, 2022 (i.e., the date of the IRA’s enactment). Individuals entering a contract before that date but taking delivery after August 16, 2022 claim under the previously existing rules and disregard the new assembly requirement. Purchasers may reference DOE’s Electric Vehicles with Final Assembly in North America page to confirm final assembly eligibility based on the vehicle’s VIN.