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  "documentTitle": "US Inflation Reduction Act: Climate & Energy Featuresand Potential Implications",
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      "text": "Inflation Reduction Act summary: Energy and climate provisions | 5",
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      "text": "Eliminates the previous manufacturer quota, which phased out the tax credit for manufacturers as they neared 200,000 clean vehicles sold.",
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      "text": "Credit is reduced or eliminated if EV is not assembled in North America or if the majority of battery components are sourced outside of North America. The percentage increases from 50% in 2024 to 100% in 2028.",
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      "text": "Credit is reduced or eliminated if a certain percentage of the critical minerals utilized in battery components are not extracted or processed in the U.S. or a Free Trade Agreement country or recycled in North America. The percentage required increases from 40% in 2024 to 80% in 2026.",
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      "text": "Qualified Properties Census Tract Requirement limits eligibility to infrastructure installed as defined by: A population census tract where the poverty rate is at least 20%; or Non-metropolitan area: the median family income <= 80% of the statewide median family income; Metro-area: the median family income <= 80% of statewide median family income or the metropolitan area median family income.",
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      "text": "Individual Credit: $1,000 or 30% of the installed cost, whichever is of lesser value.",
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      "text": "Commercial Credit: Increases incentive from $30,000 per property location to $100,000 per item. The maximum incentive is now 30% of the cost of the alternative fuel refueling property up to $100,000 per charger, whichever is of lesser value, and is calculated per single unit rather than per location. Base and bonus structure: 6% base credit of the cost of the qualified property but organizations can receive a bonus credit for projects that meet prevailing wage and apprenticeship requirements to get the full 30% tax credit.",
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      "text": "Electric Vehicle Tax Credits (30D) — Provides consumer tax credits to allow eligible individuals to receive up to $7,500 off the purchase of a new EV. Implements an income eligibility limit of $150,000 or $300,000 for joint filers.",
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      "text": "New Previously Owned Clean Vehicle Credit (25E) — Creates a consumer tax credit for the purchase of previously owned clean non-commercial vehicles, including electric vehicles and plug-in hybrids. Credit is equal to the lesser of $4,000 or 30% of the vehicle cost. Sets a maximum sale price of $25,000. Model must be at least 2 years older than the year of sale. Implements an income eligibility limit of $75,000 or $150,000 for joint filers.",
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      "text": "2For construction before January 1, 2024, the hours of apprenticeship must equal 12.5% of the total labor hours. For construction that begins after, the apprenticeship hours must amount to 15% of the total labor hours.",
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