ZETA provided the following comments to the IRS and Treasury Department urging both agencies to ensure the final 45X regulations include eligibility for direct and indirect materials costs and costs related to extraction. The comment also discusses the implications for the 30D New Clean Vehicle Credit if the exclusion is finalized as proposed and how making certain key changes will help ensure the success of both credits in building a domestic critical minerals supply chain and deploying more EVs. [Full Text Here]
