"(B) any vehicle placed in service after December 31, 2023, with respect to which any of the components contained in the battery of such vehicle (as described in subsection (e)(2)(A)) were manufactured or assembled by a foreign entity of concern (as so defined)." The IIJA, in turn...
Section 40207(a)(5) of the IIJA provides, inter alia, that a foreign entity is a “foreign entity of concern” if it is “owned by, controlled by, or subject to the jurisdiction or direction of a government of a f...