Fra 1. januar vil mange amerikanere kvalificere sig til en skattefradrag på op til 7,500 USD for at købe et elektrisk køretøj. Kreditten, som er en del af ændringer vedtaget i Inflation Reduction Act, er designet til at anspore EV-salg og reducere drivhusgasemissioner.
Men et komplekst net af krav, herunder hvor køretøjer og batterier skal fremstilles for at kvalificere sig, sår tvivl om, hvorvidt nogen kan modtage hele $7,500 kredit næste år.
I mindst de første to måneder af 2023 vil en forsinkelse i finansministeriets regler for den nye fordel sandsynligvis gøre den fulde kredit midlertidigt tilgængelig for forbrugere, der opfylder visse indkomst- og prisgrænser.
Den nye lov giver også en mindre kredit til folk, der køber en brugt elbil.
Visse EV-mærker, der var berettiget til en separat skattefradrag, der begyndte i 2010, og som slutter i år, er muligvis ikke berettiget til den nye kredit. Flere EV-modeller lavet af Kia, Hyundai og Audi, for eksempel, vil slet ikke kvalificere sig, fordi de er fremstillet uden for Nordamerika.
Det nye skattefradrag, der varer indtil 2032, skal gøre nul-emissionskøretøjer overkommelige for flere mennesker. Her er et nærmere kig på det:
Electric vehicle sales are surging – market is not just Tesla any more
WHAT’S NEW FOR 2023?
Kreditten på op til $7,500 vil blive tilbudt til folk, der køber visse nye elektriske køretøjer samt nogle plug-in gas-elektriske hybrider og brint brændselscelle køretøjer. For folk, der køber et brugt køretøj, der kører på batteri, vil en kredit på $4,000 være tilgængelig.
Men spørgsmålet om, hvilke køretøjer og købere der vil kvalificere sig til kreditterne, er kompliceret og vil forblive usikkert, indtil finansministeriet udsteder de foreslåede regler i marts.
What’s known so far is that to qualify for the credit, new elbiler must be made in North America. In addition, caps on vehicle prices and buyer incomes are intended to disqualify wealthier buyers.
Fra marts vil komplekse bestemmelser også regulere batterikomponenter. Fyrre procent af batterimineralerne skal komme fra Nordamerika eller et land med en amerikansk frihandelsaftale eller genbruges i Nordamerika. (Den tærskel vil i sidste ende gå til 80%).
Og 50 % af batteridelene skal fremstilles eller samles i Nordamerika, hvilket til sidst stiger til 100 %.
Starting in 2025, battery minerals cannot come from a “foreign entity of concern,” mainly China and Russia. Battery parts cannot be sourced in those countries starting in 2024 — a troublesome obstacle for the auto industry because numerous EV metals and parts now come from China.
Der er også krav til batteristørrelse.
Tesla tilbyder $7,500 rabat på 2 topmodeller forud for ny føderal skattefradrag
WHICH VEHICLES ARE ELIGIBLE?
På grund af de mange resterende usikkerheder er det ikke helt klart.
General Motors and Tesla have the most elbiler assembled in North America. Each also makes batteries in the U.S. But because of the requirements for where batteries, minerals and parts must be manufactured, it’s likely that buyers of those vehicles would initially receive only half the tax credit, $3,750. GM says its eligible elbiler should qualify for the $3,750 credit by March, with the full credit available in 2025.
Indtil Finansministeriet udsteder sine regler, vil kravene til, hvor mineraler og dele skal hentes, dog fraviges. Dette vil give kvalificerede købere mulighed for at modtage det fulde skatteincitament på $7,500 for kvalificerede modeller tidligt i 2023.
The Energy Department says 29 EV and plug-in models were manufactured in North America in the 2022 and 2023 model years. They’re from Audi, BMW, Chevrolet, Chrysler, Ford, GMC, Jeep, Lincoln, Lucid, Nissan, Rivian, Tesla, Volvo, Cadillac, Mercedes and Volkswagen. Yet because of price limits or battery-size requirements, not all these vehicle models will qualify for credits.
WHAT ABOUT PRICE?
For at kvalificere sig må nye elektriske sedaner ikke have en mærkatpris over $55,000. Pickup trucks, SUV'er og varevogne kan ikke være over $80,000. Dette vil diskvalificere to dyrere Tesla-modeller. Selvom Teslas topsælgere, modellerne 3 og Y, vil være berettiget, med optioner, kan disse køretøjer overskride prisgrænserne.
Kelley Blue Book siger, at den gennemsnitlige elbil nu koster over $65,000, selvom der kommer billigere modeller.
WILL I QUALIFY FOR THE CREDITS?
It depends on your income. For new elbiler, buyers cannot have an adjusted gross income above $150,000 if single, $300,000 if filing jointly and $225,000 if head of a household.
Til brugt elbiler, buyers cannot earn more than $75,000 if single, $150,000 if filing jointly and $112,500 if head of household.
HOW WILL THE CREDIT BE PAID?
I første omgang vil det blive anvendt på din selvangivelse for 2023, som du indgiver i 2024. Fra og med 2024 kan forbrugere overføre kreditten til en forhandler for at sænke køretøjsprisen ved køb.
WILL THE CREDITS BOOST EV SALES?
Yes, but it probably will take a few years, says Mike fiskeri, associate director for S&P Global Mobility. The credit may cause a bump in sales early next year because of Treasury’s delay in issuing the stricter requirements. But most automakers are now selling all the elbiler they build and cannot make more because of shortages of parts, including computer chips.
Og bilproducenter kan have problemer med at certificere kilderne til batterimineraler og dele, et krav for købere for at modtage den fulde kredit. Bilproducenter har kæmpet for at flytte flere EV-forsyningskæder til USA
HOW DOES THE USED-EV CREDIT WORK?
Consumers can receive tax credits of up to $4,000 — or 30% of the vehicle price, whichever is less — for buying elbiler that are at least two years old. But the used EV must cost less than $25,000 — a tall order given the starting prices for most elbiler on the market. A search on Autotrader.com shows that the Chevy Bolt, the Nissan Leaf and other relatively economical used elbiler are listed at $26,000 or more for models dating back to 2019.
On the other hand, used elbiler need not be made in North America or comply with the battery-sourcing requirements. That means that, for instance, a 2022 Kia EV6 that’s ineligible for the new-vehicle credit because it’s made in South Korea can qualify for a used-car credit if its price falls below $25,000.
“The real effects where these tax credits will have a big impact will be in the 2026-to-2032 period — a few years into the future — as automakers gear up and volumes increase,” said Chris Harto, a senior policy analyst for Consumer Reports magazine.
WHY IS THE GOVERNMENT OFFERING THE CREDITS?
The credits are part of roughly $370 billion in spending on clean energy — America’s largest investment to fight climate change — that was signed into law in August by President Joe Biden. elbiler now make up about 5% of U.S. new-vehicle sales; Biden has set a goal of 50% by 2030.
Salg af elbiler have been climbing, particularly as California and other states have moved to phase out gas-powered cars. The rise of lower-cost competitors to Tesla, such as the Chevy Equinox, with an expected base price of around $30,000, are expected to broaden the elbiler‘ reach to middle-class households. S&P Global Mobility expects elbiler‘ share of auto sales to reach 8% next year, 15% by 2025 and 37% by 2030.
COULD REQUIREMENTS BE EASED TO MAKE MORE elbiler ELIGIBLE?
That’s not clear yet. Some U.S. allies are upset over North American manufacturing requirements that disqualify elbiler made in Europe or South Korea.
Kravene slår Hyundai og Kia ud af kreditterne, i hvert fald på kort sigt. De planlægger at bygge nye el- og batterifabrikker i Georgien, men de vil ikke åbne før 2025. EU-lande frygter, at skattefradragene kan få deres bilproducenter til at flytte fabrikker til USA
The Treasury Department said it would release information by year’s end on the “anticipated direction” of the battery sourcing and mineral requirements. A loosening of rules to address U.S. allies’ concerns would make more elbiler eligible. But it also risks extending U.S. reliance on foreign supply chains.
ARE THERE CREDITS FOR CHARGING STATIONS?
If you install an EV charger at home, credits may be available. The new law revives a federal tax credit that had expired in 2021; it provides 30% of the cost of hardware and installation, up to $1,000. It adds a requirement that the charger must be in a low-income or non-urban area. Businesses that install new EV chargers in those areas can receive tax credits of as much as 30% — up to $100,000 per charger.
El-opladere til beboelse kan variere i pris fra $200 til $1,000; installation kan tilføje flere hundrede dollars.
SO SHOULD I BUY NOW OR WAIT?
That’s entirely a personal decision.
Hvis du er blevet træt af ustabile benzinpriser og overvejer en elbil, vil du måske gå videre. Hvis du køber en kvalificeret elbil i januar eller februar, kan du give dig den fulde skattefradrag på $7,500, før de strengere krav træder i kraft i marts. Yderligere statskreditter kan også være tilgængelige.
But if you’re still on the fence, there’s no urgency. Consumers who rush to buy now, when relatively few qualifying elbiler are available, may face dealer price markups. Within a few years, technology will improve, and more elbiler will qualify for full credits.
