The new critical mineral and battery components requirements apply to vehicles placed in service on or after April 18, 2023. This date is the day after the applicable Notice of Proposed Rulemaking was issued in the Federal Register. Vehicles ordered or purchased prior to but placed in service on or after April 18, 2023, will be subject to these requirements.
Sources:
§ 30D. Clean vehicle credit
Notice 2023-17
Jump-Starting Clean Vehicles
T.D. 9995
Notice 2022-46
IRS Proposed Regulations REG-118492-23