1. Short title This Act may be cited as the Restricting Electric Vehicle Outlays from Kleptomaniac Enemies Act of 2023 or the REVOKE Act of 2023 . 2. Prohibition on battery components manufactured or assembled by corporations associated with foreign entities of concern (a) In general Subparagraph (B) of section 30D(d)(7) of the Internal Revenue Code of 1986 is amended by striking manufactured or assembled by a foreign entity of concern (as so defined). and inserting the following: manufactured or assembled by— (i) a foreign entity of concern (as so defined), (ii) a domestic corporation which— (I) is controlled by, operated by, or under the substantial influence of a foreign entity of concern, or (II) relies on technology provided through a licensing agreement with a foreign entity of concern, (iii) a foreign corporation— (I) which is created or organized in a country which is not described in section 40207(a)(5)(C) of the Infrastructure Investment and Jobs Act ( 42 U.S.C. 18741(a)(5)(C) ), and (II) which— (aa) is controlled by, operated by, or under the substantial influence of a foreign entity of concern, (bb) relies on technology provided through a licensing agreement with a foreign entity of concern, or (cc) is owned more than 20 percent by 1 or more foreign entities of concern, or (iv) any member or partner of a joint venture or partnership in which at least 1 other member or partner is a foreign entity of concern. . (b) Effective date The amendment made by this section shall apply to vehicles sold after the date of enactment of this Act. 3. Prohibition on technology licensed from corporations associated with foreign entities of concern (a) In general Subparagraph (B) of section 48C(c)(1) of the Internal Revenue Code of 1986 is amended to read as follows: (B) Exception Such term shall not include— (i) any portion of a project for the production of any property which is used in the refining or blending of any transportation fuel (other than renewable fuels), or (ii) any project which incorporates or utilizes