Providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Department of the Treasury relating to "Clean Vehicle Credits Under Sections 25E and 30D; Transfer of Credits; Critical Minerals and Battery Components; Foreign Entities of Concern".

House Joint Resolution 148 is a proposal to overturn a specific set of federal regulations issued by the Treasury Department and the Internal Revenue Service regarding electric vehicle (EV) tax credits. If passed, the resolution would nullify rules that currently allow car buyers to transfer their clean vehicle tax credits—up to $7,500 for new cars and $4,000 for used cars—directly to dealers at the time of purchase to serve as an immediate down payment. Additionally, the resolution would eliminate the current regulatory definitions used to determine if a vehicle's battery components or minerals come from "foreign entities of concern," which are used to decide which vehicle models qualify for the tax credits.