簡析美國《降低通膨法》小型新清潔車輛補助相關細節

美國政府2022年8月通過史上最大氣候變遷支出的《降低通膨法》（The Inflation Reduction Act,簡稱IRA），內容涵蓋清潔能源、醫療保健以及稅制改革三大主要面向；本文旨在說明該法中針對清潔車輛（主要是乘用電動車）補助的相關規定及影響。對於推動電動車產業，《降低通膨法》是透過修改美國《國內稅收法典》，以一系列擴大原有的和設立新的稅賦抵免（Tax Credit）的方式刺激市場和相關產業，促使汽車供應鏈移回美國並支持消費者選購電動車。《降低通膨法》中許多施行細節和名詞定義，是在該法生效後才由行政部門（大多為美國財政部、美國國稅局）以擬議規則或指導方針的公佈，其中特別是關於合規電池、關鍵礦物製造生產、「自由貿易協定」及「受關注外國實體」定義發布後，對於美國，甚至全球汽車產業，都帶來深遠影響。

The Inflation Reduction Act (IRA), passed by the United States in August 2022, represents the largest climate investment in the country's history, focusing on combating climate change, advancing clean energy, improving healthcare, and reforming tax policy. This article examines the IRA's provisions regarding subsidies for small new clean vehicles, particularly focusing on the relevant regulations and their implications. The Act employs a range of expanded and newly established tax credits to stimulate the electric vehicle market, foster growth in related industries, encourage the reshoring of automotive supply chains, and support consumer adoption of EVs. Many of the Act's implementation details and definitions have been clarified post-enactment through proposed rules and guidance issued by U.S. administrative agencies. Key regulatory developments, including those related to compliant batteries, critical mineral production, ''free trade agreements,'' and ''foreign entities of concern,'' have significant implications for the U.S. and global automotive sectors.