{"id":181397,"date":"2023-04-03T19:25:33","date_gmt":"2023-04-03T17:25:33","guid":{"rendered":"https:\/\/legrandcontinent.eu\/fr\/?p=181397"},"modified":"2023-04-03T19:25:34","modified_gmt":"2023-04-03T17:25:34","slug":"le-tresor-americain-donne-plus-de-precisions-sur-les-voitures-electriques-eligibles-aux-credits-dimpot-prevus-par-lira","status":"publish","type":"post","link":"https:\/\/legrandcontinent.eu\/fr\/2023\/04\/03\/le-tresor-americain-donne-plus-de-precisions-sur-les-voitures-electriques-eligibles-aux-credits-dimpot-prevus-par-lira\/","title":{"rendered":"Le Tr\u00e9sor am\u00e9ricain donne plus de pr\u00e9cisions sur les voitures \u00e9lectriques \u00e9ligibles aux cr\u00e9dits d&rsquo;imp\u00f4t pr\u00e9vus par l\u2019IRA\u00a0"},"content":{"rendered":"\n<p>L\u2019<a href=\"https:\/\/legrandcontinent.eu\/fr\/2022\/08\/24\/politique-du-climat-les-lecons-de-linflation-reduction-act\/\"><em>Inflation Reduction Act<\/em><\/a><em> <\/em>devrait contribuer \u00e0 la r\u00e9duction des \u00e9missions de CO2 des \u00c9tats-Unis de 40&#160;% d\u2019ici 2030 par rapport aux niveaux de 2005 afin que celles-ci atteignent 3,8 millions de tonnes d\u2019ici 2035 \u2014 contre 4,8 millions avec les politiques pr\u00e9c\u00e9dentes. Si la partie la plus importante de ces r\u00e9ductions proviendra du secteur de l\u2019\u00e9nergie, les transports devraient y contribuer \u00e0 hauteur de 60 millions de tonnes d\u2019\u00e9quivalent CO2&nbsp;<span class='whitespace-nowrap'><span id='easy-footnote-1-181397' class='easy-footnote-margin-adjust'><\/span><span class='easy-footnote'><a href='https:\/\/legrandcontinent.eu\/fr\/2023\/04\/03\/le-tresor-americain-donne-plus-de-precisions-sur-les-voitures-electriques-eligibles-aux-credits-dimpot-prevus-par-lira\/#easy-footnote-bottom-1-181397' title='&lt;a href=&quot;https:\/\/www.energy.gov\/sites\/default\/files\/2022-08\/8.18%20InflationReductionAct_Factsheet_Final.pdf&quot;&gt;The &lt;em&gt;Inflation Reduction Act&lt;\/em&gt; Drives Significant Emissions Reductions and Positions America to Reach Our Climate Goals&lt;\/a&gt;, U.S. Department of Energy, 18 ao\u00fbt 2022.'><sup>1<\/sup><\/a><\/span><\/span>.<\/p>\n\n\n\n<div class=\"iframe-container wp-block-image wp-block-image-medium  iframe-dw\">\n\t<div>\n\t\t<iframe class=\"absolute w-full h-full pin-t pin-l\" title=\"titolo\" aria-label=\"Interactive line chart\" src=\"\/\/datawrapper.dwcdn.net\/fHlT4\/\" scrolling=\"no\" frameborder=\"0\" ><\/iframe>\n\t<\/div>\n<\/div>\n\n\n\n<p>L\u2019administration Biden compte notamment sur des mesures d\u2019incitation fiscale afin de progressivement remplacer la flotte de v\u00e9hicules thermiques individuels par des v\u00e9hicules \u00e9lectriques ou hybrides.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>En raison du manque d\u2019investissements dans les syst\u00e8mes de transport publics ainsi que du manque d\u2019infrastructures \u2014 notamment de voies ferr\u00e9es \u2014, les Am\u00e9ricains poss\u00e8dent plus de v\u00e9hicules individuels que n\u2019importe quel autre pays (exception faite pour les micro-\u00c9tats comme Monaco ou Saint-Marin).<\/li>\n<\/ul>\n\n\n\n<div class=\"iframe-container wp-block-image wp-block-image-medium  iframe-dw\">\n\t<div>\n\t\t<iframe class=\"absolute w-full h-full pin-t pin-l\" title=\"titolo\" aria-label=\"Interactive line chart\" src=\"\/\/datawrapper.dwcdn.net\/mw8l0\/\" scrolling=\"no\" frameborder=\"0\" ><\/iframe>\n\t<\/div>\n<\/div>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Malgr\u00e9 l\u2019augmentation de la part des v\u00e9hicules \u00e9lectriques dans les ventes totales de voitures, l\u2019\u00e9lectrification du transport individuel demeure bien plus lente aux \u00c9tats-Unis qu\u2019en Chine ou en Europe.<\/li>\n<\/ul>\n\n\n\n<div class=\"iframe-container wp-block-image wp-block-image-medium  iframe-dw\">\n\t<div>\n\t\t<iframe class=\"absolute w-full h-full pin-t pin-l\" title=\"titolo\" aria-label=\"Interactive line chart\" src=\"\/\/datawrapper.dwcdn.net\/XEkVg\/\" scrolling=\"no\" frameborder=\"0\" ><\/iframe>\n\t<\/div>\n<\/div>\n\n\n\n<p>Pour cette raison \u2014 ainsi que pour des fins \u00e9conomiques et strat\u00e9giques \u2014, une part importante de l\u2019<em>Inflation Reduction Act <\/em>repose sur des mesures d\u2019incitation \u00e0 l\u2019achat de v\u00e9hicules \u00e9lectriques produites sur le sol am\u00e9ricain. Ces derni\u00e8res passent notamment par des cr\u00e9dits d\u2019imp\u00f4ts pouvant aller jusqu\u2019\u00e0 7 500 dollars selon&#160;:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>le pourcentage de la valeur des mati\u00e8res premi\u00e8res critiques contenues dans la batterie \u00e9lectrique extraites ou trait\u00e9es en Am\u00e9rique du Nord ou dans un pays ayant un accord de libre-\u00e9change avec les \u00c9tats-Unis (40&#160;% de la valeur cette ann\u00e9e afin d\u2019\u00eatre \u00e9ligible pour un cr\u00e9dit d\u2019imp\u00f4t de 3 750 $, jusqu\u2019\u00e0 80&#160;% en 2027)&#160;;<\/li>\n\n\n\n<li>les composants de la batterie, dont au minimum 50&#160;% de la valeur doit \u00eatre assembl\u00e9s ou fabriqu\u00e9s sur le continent nord-am\u00e9ricain pour b\u00e9n\u00e9ficier de la seconde tranche de 3 750 $ de cr\u00e9dit d\u2019imp\u00f4t (100&#160;% \u00e0 partir de 2029).<\/li>\n<\/ul>\n\n\n\n<p>Vendredi 31 mars, le D\u00e9partement du Tr\u00e9sor am\u00e9ricain a publi\u00e9 ses nouvelles directives visant \u00e0 clarifier quels v\u00e9hicules seront \u00e9ligibles \u00e0 ces avantages fiscaux&nbsp;<span class='whitespace-nowrap'><span id='easy-footnote-2-181397' class='easy-footnote-margin-adjust'><\/span><span class='easy-footnote'><a href='https:\/\/legrandcontinent.eu\/fr\/2023\/04\/03\/le-tresor-americain-donne-plus-de-precisions-sur-les-voitures-electriques-eligibles-aux-credits-dimpot-prevus-par-lira\/#easy-footnote-bottom-2-181397' title='&lt;a href=&quot;https:\/\/public-inspection.federalregister.gov\/2023-06822.pdf&quot;&gt;Section 30D New Clean Vehicle Credit&lt;\/a&gt;, D\u00e9partement du Tr\u00e9sor am\u00e9ricain \/ &lt;em&gt;Internal Revenue Service&lt;\/em&gt;, version non-publi\u00e9e (31 mars 2023).'><sup>2<\/sup><\/a><\/span><\/span>.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Si la liste des mod\u00e8les de voitures pour lesquels les acheteurs pourront b\u00e9n\u00e9ficier d\u2019une r\u00e9duction d\u2019imp\u00f4ts ne sera publi\u00e9e que le 18 avril, les constructeurs savent d\u2019ores et d\u00e9j\u00e0 si leurs v\u00e9hicules seront concern\u00e9s ou non.<\/li>\n\n\n\n<li>La version la moins ch\u00e8re de la Tesla Model 3 (le deuxi\u00e8me v\u00e9hicule \u00e9lectrique le plus vendu aux \u00c9tats-Unis en 2022) ne devrait ainsi plus \u00eatre \u00e9ligible pour la totalit\u00e9 du cr\u00e9dit en raison de l\u2019utilisation de batteries fabriqu\u00e9es en Chine&nbsp;<span class='whitespace-nowrap'><span id='easy-footnote-3-181397' class='easy-footnote-margin-adjust'><\/span><span class='easy-footnote'><a href='https:\/\/legrandcontinent.eu\/fr\/2023\/04\/03\/le-tresor-americain-donne-plus-de-precisions-sur-les-voitures-electriques-eligibles-aux-credits-dimpot-prevus-par-lira\/#easy-footnote-bottom-3-181397' title='Ana Swanson et Jack Ewing, \u00ab&amp;#160;&lt;a href=&quot;https:\/\/www.nytimes.com\/2023\/03\/31\/business\/energy-environment\/electric-vehicles-treasury-tax-credits.html&quot;&gt;New Rules Will Make Many Electric Cars Ineligible for Tax Credits&lt;\/a&gt;&amp;#160;\u00bb, &lt;em&gt;The New York Times&lt;\/em&gt;, 31 mars 2023.'><sup>3<\/sup><\/a><\/span><\/span>.<\/li>\n\n\n\n<li>Si seulement 21 v\u00e9hicules \u2014 sur 72 mod\u00e8les de v\u00e9hicules \u00e9lectriques vendus aux \u00c9tats-Unis \u2014 peuvent actuellement b\u00e9n\u00e9ficier de la totalit\u00e9 de l\u2019enveloppe, la liste sera probablement encore r\u00e9duite dans les prochaines semaines en raison des exigences concernant la provenance des mat\u00e9riaux composant la batterie \u00e9lectrique.<\/li>\n<\/ul>\n\n\n\n<div class=\"iframe-container wp-block-image wp-block-image-medium  iframe-dw\">\n\t<div>\n\t\t<iframe class=\"absolute w-full h-full pin-t pin-l\" title=\"titolo\" aria-label=\"Interactive line chart\" src=\"\/\/datawrapper.dwcdn.net\/W2AYx\/\" scrolling=\"no\" frameborder=\"0\" ><\/iframe>\n\t<\/div>\n<\/div>\n\n\n\n<p>En addition des 20 pays avec qui les \u00c9tats-Unis disposent d\u2019accords de libre-\u00e9change \u2014 non d\u00e9finis dans le texte de l\u2019IRA mais qualifi\u00e9s d\u2019\u00ab&#160;accords couvrant la quasi-totalit\u00e9 des \u00e9changes de biens et de services entre les parties, y compris le commerce des minerais critiques&#160;\u00bb dans ces nouvelles directives \u2014, l\u2019<em>Internal Revenue Service <\/em>et le D\u00e9partement du Tr\u00e9sor proposent d\u2019inclure le Japon \u00e0 la liste des pays dans lesquels les mati\u00e8res premi\u00e8res extraites utilis\u00e9es dans les batteries pourront b\u00e9n\u00e9ficier des avantages fiscaux.<\/p>\n\n\n\n<div class=\"iframe-container wp-block-image wp-block-image-medium  iframe-dw\">\n\t<div>\n\t\t<iframe class=\"absolute w-full h-full pin-t pin-l\" title=\"titolo\" aria-label=\"Interactive line chart\" src=\"\/\/datawrapper.dwcdn.net\/RXq0c\/\" scrolling=\"no\" frameborder=\"0\" ><\/iframe>\n\t<\/div>\n<\/div>\n\n\n\n<p>Le 28 mars dernier, <a href=\"https:\/\/legrandcontinent.eu\/fr\/2023\/03\/28\/le-japon-et-les-etats-unis-signent-un-accord-sur-les-mineraux-critiques\/\">les \u00c9tats-Unis ont sign\u00e9 avec le Japon<\/a> un accord sur les mat\u00e9riaux des batteries de v\u00e9hicules \u00e9lectriques (lithium, cobalt, nickel notamment), tandis qu\u2019<a href=\"https:\/\/legrandcontinent.eu\/fr\/2023\/03\/29\/washington-et-bruxelles-saccordent-pour-assouplir-certaines-restrictions-contenues-dans-linflation-reduction-act\/\">un terrain d\u2019entente aurait \u00e9t\u00e9 trouv\u00e9 entre Washington et Bruxelles<\/a> le lendemain. Celui-ci devrait permettre \u00e0 des minerais europ\u00e9ens de b\u00e9n\u00e9ficier des subventions contenues dans l\u2019<em>Inflation Reduction Act<\/em>, bien qu\u2019aucune mention des pays de l\u2019Union europ\u00e9enne ne soit faite dans ces nouvelles directives&nbsp;<span class='whitespace-nowrap'><span id='easy-footnote-4-181397' class='easy-footnote-margin-adjust'><\/span><span class='easy-footnote'><a href='https:\/\/legrandcontinent.eu\/fr\/2023\/04\/03\/le-tresor-americain-donne-plus-de-precisions-sur-les-voitures-electriques-eligibles-aux-credits-dimpot-prevus-par-lira\/#easy-footnote-bottom-4-181397' title='James Politi, Aime Williams, Amanda Chu et Claire Bushey, \u00ab&amp;#160;&lt;a href=&quot;https:\/\/www.ft.com\/content\/6b7fdca1-d2ab-41b4-aad1-73b87e2d4bbd&quot;&gt;Biden offers olive branch to allies in electric vehicle subsidy dispute&lt;\/a&gt;&amp;#160;\u00bb, &lt;em&gt;Financial Times&lt;\/em&gt;, 31 mars 2023.'><sup>4<\/sup><\/a><\/span><\/span>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Le D\u00e9partement du Tr\u00e9sor am\u00e9ricain a publi\u00e9 vendredi 31 mars ses nouvelles directives pr\u00e9cisant les conditions d\u2019octroi des subventions fiscales contenues dans l\u2019<i>Inflation Reduction Act<\/i>.<\/p>\n","protected":false},"author":2622,"featured_media":181401,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"templates\/post-briefings.php","format":"standard","meta":{"_acf_changed":false,"_trash_the_other_posts":false,"footnotes":""},"categories":[1727],"tags":[],"geo":[525],"class_list":["post-181397","post","type-post","status-publish","format-standard","hentry","category-economie","geo-ameriques"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Le Tr\u00e9sor am\u00e9ricain donne plus de pr\u00e9cisions sur les voitures 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