in such form or manner as prescribed by the Secretary). For purposes of subparagraph (A)(ii), the term free trade agreement means an international agreement approved by Congress that eliminates duties and other restrictive regulations of commerce on substantially all the trade between the United States and one or more other countries. (2) Battery components No credit shall be allowed under this section with respect to any vehicle unless, with respect to the battery from which the electric motor of such vehicle draws electricity, all of the components contained in such battery were manufactured or assembled in North America (as certified by the manufacturer, in such form or manner as prescribed by the Secretary). (3) Restriction on foreign entities of concern No credit shall be allowed under this section which respect to any vehicle placed in service after December 31, 2024, if any of the applicable critical minerals contained in the battery of such vehicle (as described in paragraph (1)) were extracted, processed, or recycled by a foreign entity of concern (as defined in section 40207(a)(5) of the Infrastructure Investment and Jobs Act ( 42 U.S.C. 18741(a)(5) )). . (2) Conforming amendment Section 30D(d) is amended by striking paragraph (7). (e) Transfer of credit repealed (1) In general Section 30D is amended by striking subsection (g). (2) Conforming amendments reversed Section 30D(f) is amended— (A) by inserting after paragraph (2) the following: (3) Property used by tax-exempt entity In the case of a vehicle the use of which is described in paragraph (3) or (4) of section 50(b) and which is not subject to a lease, the person who sold such vehicle to the person or entity using such vehicle shall be treated as the taxpayer that placed such vehicle in service, but only if such person clearly discloses to such person or entity in a document the amount of any credit allowable under subsection (a) with respect to such vehicle (determined without regard to subsection (c)). For purposes of subsection (c), property