But my question is why even make the qualifier ‘US made’ if foreign made batteries qualify? Don’t lie, just say they’re battery recycling regardless of origin.
The for the tax credit rule is:
New batteries manufactured in the USA
New batteries manufactured in the USA or outside the USA, but recycled in the USA
The reason “Batteries manufactured outside of the USA” doesn’t count is because it does nothing to incentives battery manufacturing or recycling in the USA.
I think your complaint is really with the wording the author of the article chose. Here’s straight from the US Treasury department on the Inflation Reduction Act:
“To meet the critical mineral requirement and be eligible for a $3,750 credit, the applicable percentage of the value of the critical minerals contained in the battery must be extracted or processed in the United States or a country with which the United States has a free trade agreement, or be recycled in North America—as mandated by the Inflation Reduction Act.”