jtattb
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KochuK and CPA Experts,

 

Have a question about a statement.  In the Clean Vehicle Tax Credits "Transition Period" - Aug 16-Dec 31, 2022 in the updated website: 

 

https://www.irs.gov/businesses/plug-in-electric-vehicle-credit-irc-30-and-irc-30d

"

Vehicles Purchased and Delivered between August 16, 2022 and December 31, 2022

If you purchase and take possession of a qualifying electric vehicle after August 16, 2022 and before January 1, 2023, aside from the final assembly requirement, the rules in effect before the enactment of the Inflation Reduction Act for the EV credit apply (including those involving the manufacturing caps on vehicles sold)."

 

Highlighted in bold and italics - is that statement interpretated as "final assembly requirement" NOT required with that modifier - "aside" - in front; and thus all rules "aside" from that are followed.