No American Tax Dollars To CCP Act

This bill amends tax code provisions to block U.S. tax credits for battery manufacturing and clean energy projects involving entities linked to foreign governments of concern. It prohibits tax credits for battery components made by foreign entities of concern or domestic companies controlled by them, and for projects using technology licensed from such entities. The restriction applies to tax credits under sections 30D and 48C of the Internal Revenue Code for battery production and technology projects. It directly affects companies seeking these tax credits if they rely on specified foreign-associated entities or technology. The bill takes effect for vehicles sold and certifications issued after enactment.