That law lifts the 200,000-vehicle per manufacturer cap that had made Tesla TSLA.O and General Motors GM.N ineligible for EV tax credits starting Jan. 1. The $430 billion U.S. Inflation Reduction Act (IRA) passed in August ended $7,500 consumer tax credits for purchases of electric vehicles assembled outside North America, angering South Korea, the European Union, Japan and others. Toyota Motor 7203.T said earlier "the lack of criteria to qualify for (commercial credits) could undermine the IRA's goals to expand domestic production of EV batteries and maintain America's energy independence."