美国东部时间2023 年 12 月 4 日上午8:10

作者：丹·米哈拉斯库

对于明年满怀希望的特斯拉车主来说，有一些潜在的坏消息：由于电动汽车电池材料的新规定，两款最受欢迎的 Model 3 车型（RWD 和 Long Range）的联邦税收抵免将于 2024 年 1 月 1 日开始减半。  

根据上周公布的最新《通胀削减法案》指南，从明年开始，这两款 Model 3 车型将不再像现在那样获得高达 7,500 美元的补贴，而是获得 3,750 美元的补贴。

特斯拉已在其客户网站上确认了这一点，并通知潜在客户，如果他们在 12 月 31 日之前收到Model 3 RWD 或长续航版，他们仍然可以获得全额税收抵免。

“收到合格的新特斯拉并满足所有联邦要求的客户有资格获得高达 7,500 美元的税收抵免。2024 年 1 月 1 日，Model 3 后轮驱动和 Model 3 长续航版的税收抵免将减少至 3,750 美元。 12 月 31 日之前交付，享受全额税收抵免。仅适用于符合条件的现金或贷款购买，”特斯拉的公告中写道。https://cdn.motor1.com/images/custom/tesla-model-3-rwd-and-lr-tax-credit-reduction.jpg

自 7 月以来，这家电动汽车制造商就在其 Model 3 页面上发布了类似的消息，通知客户从 2024 年开始“可能”减少联邦税收抵免。不过，特斯拉当时并未透露哪些 Model 3 车型的联邦税收抵免可能会减少。

现在，新的税收规则已经明确，Model 3 RWD 和 LR 可能会受到影响，因为它们的电池组包含来自所谓“外国关注实体”（在本例中为中国）的组件。特斯拉尚未透露其 Model 3 车型为何失去全额税收抵免资格的详细信息。

如果您正在市场上购买 Tesla Model 3，并希望在本月享受全额税收抵免，那么您应该知道，如果您在 12 月 31 日之前提货，这款电动轿车还提供六个月的免费超级充电服务。

此次促销活动很可能是特斯拉为提高 2023 年销量而做出的努力的一部分。在10月18日的第三季度财报电话会议上，该公司重申了180万辆汽车的交付目标。今年前三季度，特斯拉在全球交付了1,324,074辆汽车，其中绝大多数是Model Y和Model 3电动汽车（1,278,169辆）。

至于明年根据修订后的税收抵免规则，美国电动汽车价格将会发生什么变化，目前尚不清楚。更多车型的税收抵免可能会消失，直到美国的电动汽车和电池生产规模扩大而无需使用中国材料，这可能会同时损害电动汽车的采用。但考虑到特斯拉首席执行官埃隆·马斯克今年就喜欢快速调整价格，他完全有可能做出自己的调整以保持公司销量的增长。 

原文

Tesla Model 3 RWD, Long Range EV Tax Credits Halved For 2024

The change goes into effect January 1, 2024, likely as a result of the updated Inflation Reduction Act guidance announced last week.

Dec 04, 2023 at 8:10am ET

By: Dan Mihalascu

Some potentially bad news for any hopeful Tesla owners next year: the two most popular Model 3 variants, the RWD and Long Range, will see their federal tax credits halved come Jan. 1, 2024 thanks to new rules around battery materials in electric cars.  

Instead of being eligible for up to $7,500 as it's still the case now, the two Model 3 trims will qualify for up to $3,750 starting next year under the updated Inflation Reduction Act guidance announced last week.

Tesla has confirmed this on its customer website, informing prospective customers that they can still get the full tax credit if they take delivery of a Model 3 RWD or Long Range by Dec. 31.

"Customers who take delivery of a qualified new Tesla and meet all federal requirements are eligible for a tax credit up to $7,500. Tax credit will reduce to $3,750 for Model 3 Rear-Wheel Drive and Model 3 Long Range on Jan 1, 2024. Take delivery by Dec 31 for full tax credit. Only for eligible cash or loan purchases," reads Tesla's announcement.

The electric automaker had posted a similar message on its Model 3 page since July, informing customers that reductions to the federal tax credit were "likely" starting from 2024. However, Tesla did not say which Model 3 variants might see their federal tax credit reduced at the time.

Now the new tax rules are clear, and the Model 3 RWD and LR are likely penalized because their battery packs contain components from a so-called "foreign entity of concern"—in this case, China. Tesla has not revealed details on why its Model 3 variants are losing full tax credit eligibility.

If you're in the market for a Tesla Model 3 and want to take advantage of the full tax credit this month, you should know the electric sedan also comes with six months of free Supercharging if you take delivery by Dec. 31.

This promotion is likely part of Tesla's efforts to boost sales for the 2023 calendar year. In its third-quarter earnings call on October 18, the company reiterated its 1.8 million vehicle delivery goal. In the first three quarters of this year, Tesla delivered 1,324,074 vehicles worldwide, the vast majority of which were Model Y and Model 3 EVs (1,278,169 units).

As for what will happen with U.S. EV prices under the revised tax credit rules next year, that remains unclear. More models could see their tax credits evaporate until EV and battery production scales up in the U.S. without Chinese materials, which could hurt EV adoption in the meantime. But given his penchant for rapid-fire price changes this year alone, it's entirely possible Tesla CEO Elon Musk will make his own tweaks to keep his company's sales up.