特斯拉预计其低端电动汽车将无法获得7500美元的税收优惠

　　Tesla expects to lose full $7,500 tax credit on its cheapest electric car
　　特斯拉告诉员工，由于其电池出厂地，预计其最便宜的电动汽车将无法获得7,500美元的联邦税收抵免。
　　Tesla told employees that it expects to lose the full $7,500 federal tax credit on its cheapest electric car because the batteries come from China.
　　联邦政府自1月开始推出税收抵免政策，刺激了人们对电动汽车的需求。
　　Since January, some electric automakers have been enjoying a surge in demand thanks to the new federal tax credit program for electric vehicles coming into place.
　　而特斯拉无疑是最大赢家，因为几年前它在美国的交付量达到20万辆之后，就不再有资格享受税收优惠。
　　Tesla has been the biggest winner since its buyers completely lost access to the tax credit years ago after the automaker hit 200,000 deliveries in the US.
　　在过去三个月里，特斯拉的所有Model 3和Model Y车型都能够享受这个优惠。这两个车型是特斯拉汽车里最便宜和最受欢迎的车型。
　　For the last three months, eligible buyers in the US could get a $7,500 tax credit on all Tesla Model 3 and Model Y vehicles, which are the automaker’s two cheapest and most popular models.
　　但是，3月底情况可能会有变化。
　　However, we knew that things would change by the end of March.
　　新的税收抵免计划里头有一条，要求电池必须是在北美生产，或者是在与美国有自由贸易协定的国家采购的材料，才能获得最多一半的抵免。
　　When the new tax credit program was announced, it included requirements for battery production in North America and battery material sourcing in countries with free trade agreements with the US in order to get access to up to half of $7,500 credit.
　　一月份宣布税收优惠的时候，尚未有这方面的细节，因此大家都得到了优惠，但从第二季度开始就不会是这样的了。
　　But the guidance on how these requirements would work was not released in time for the new tax credit coming into effect in January, and therefore, they were waived until the second quarter.
　　3月底，美国国税局将发布有关要求的具体细节。
　　By then, the IRS has been expected to release detailed guidance about how those requirements will be accounted for.
　　特斯拉Model 3 Standard Range 是美国加州制造，但它的电池组是其它国家制造的磷酸铁锂电池。
　　The Model 3 Standard Range is built in Fremont, California, in the US, but its battery pack is using LFP battery cells built in China.
　　与员工的沟通的目的可能是为了宣传出去让买家做好准备，因为迟一天交付（4月1日，而不是3月31），恐怕就无法获得税收抵免。
　　The communication to employees appears to have been done to prepare buyers of those vehicles, as the access to the full credit could change if delivery is done on April 1 rather than March 31 – pending official guidance.
　　特斯拉Model Y和Model 3的其它车型使用的是特斯拉或松下在美国制造的电池，它们应该可以继续获得税收优惠。
　　As for Tesla’s other Model Y and Model 3 vehicles in the US, they are expected to retain access to the full tax credit as they are using battery cells built by Tesla or Panasonic in Nevada, California, or Texas.
　　至于电池材料，问题可能更复杂，不过特斯拉似乎信心满满，因为它大部分电池材料来自澳大利亚和加拿大等自由贸易协定国家。
　　The battery material sourcing might be more of an issue, but Tesla appears confident that it won’t be the case as a large percentage of its battery materials are sourced from countries with free trade agreements like Australia and Canada.