RE:From Buy American to 'North American': Manchin-Schumer deal For an EV to qualify for the full incentive, a portion of the critical materials in its battery must be “extracted or processed in any country with which the United States has a free trade agreement,” the proposed legislation stipulates. The materials also qualify if they are produced at a North American recycling operation.
The required percentage of battery metals produced domestically or coming from U.S. trade partners starts at 40 per cent and scales up to 80 per cent by the start of 2027.
https://canada.autonews.com/electric-vehicles/canada-made-evs-qualify-tax-credits-us-after-all