In September, Michael Durschlag bought a fire engine red Kia EV6, an all-electric crossover, for $70,000, expecting he would snag a $7,500 federal tax credit when he filed his return. But the biotech executive in San Diego turned out to be wrong. The sweeping energy law Congress passed in August included a provision that says electronic vehicles purchased on or after Aug. 16, 2022, must be assembled in North America to qualify for a tax credit. His Kia, made in South Korea, didn’t count.

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