Putting American Autoworkers First Act of 2023

The Putting American Autoworkers First Act of 2023 (S 3397) requires vehicle manufacturers to maintain domestic production in the U.S. to qualify for certain tax credits and government grants. The bill prohibits manufacturers from moving vehicle production, manufacturing, or final assembly outside the U.S. or reducing/eliminating such production in the U.S. and then obtaining vehicles or parts from outside the country. Manufacturers must report annually to the Secretary of the Treasury about their production locations, and those who violate these requirements would have to pay back credits and face penalties equal to the value of the credits they received. The requirements apply to multiple programs including clean vehicle tax credits, advanced energy project credits, and various vehicle grant programs. The "applicable period" for these requirements is 10 years from the date of enactment of the bill.