1. Short title This Act may be cited as the Putting American Autoworkers First Act of 2023 . 2. Exclusion of offshoring manufacturers under clean vehicle credit (a) In general Section 30D(d)(3) of the Internal Revenue Code of 1986 is amended— (1) by striking The term and inserting the following: (A) In general The term , and (2) by adding at the end the following: (B) Offshoring exclusion (i) In general The term qualified manufacturer shall not include any manufacturer (as defined in subparagraph (A)) which, during the applicable period— (I) with respect to the manufacturer or any subsidiary of such manufacturer— (aa) moves any production, manufacturing, or final assembly of any vehicle or any component part of a vehicle outside of the United States, or (bb) reduces or eliminates production, manufacturing, or final assembly of any vehicle or any component part of a vehicle in the United States and subsequently obtains any such vehicle or part from a producer or manufacturer located outside of the United States, or (II) fails to satisfy the requirements described in clause (iii). (ii) Applicable period For purposes of this subparagraph, the term applicable period means the period— (I) beginning on the date of enactment of the Putting American Autoworkers First Act of 2023 , and (II) ending on the date which is 10 years after the date on which the written agreement with the Secretary described in subparagraph (A) has been terminated. (iii) Reporting Not later than 1 year after the date of enactment of the Putting American Autoworkers First Act of 2023 , and annually thereafter during the applicable period, any manufacturer which has entered into a written agreement with the Secretary described in subparagraph (A) shall provide the Secretary with such information as the Secretary may require to demonstrate that such manufacturer (including any subsidiaries) has not moved, reduced, or eliminated any production, manufacturing, or final assembly in a manner described in clause (i)(I). (iv) Penalty (I) In general In