Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern".

HJRES 148 is a joint resolution seeking to block a Treasury Department rule that would have modified clean vehicle tax credits. The rule, published in the Federal Register on May 6, 2024, aimed to restrict credits for vehicles using critical minerals or battery components sourced from "Foreign Entities of Concern" and to limit credit transfers. This resolution would nullify that rule, preventing it from taking effect and preserving the existing structure of the clean vehicle credit program under Sections 25E and 30D of the tax code. It directly affects electric vehicle buyers, manufacturers, and dealers participating in the federal tax credit program.