This market resolves YES if the US DOE "impracticable to trace" graphite waiver (FEOC exemption) is still in active effect on June 30, 2027, allowing Chinese-sourced graphite active anode material to qualify EVs for the IRA Section 30D $7,500 federal tax credit.

The waiver was originally scheduled to expire January 1, 2027. This market therefore resolves YES only if DOE extended the waiver past January 1, 2027 and it remains active on June 30, 2027.

YES if:

• DOE extended the FEOC graphite exemption beyond January 1, 2027, and it is still in force on June 30, 2027

• EVs with Chinese graphite anodes still qualify for Section 30D credit on June 30, 2027

NO if:

• The FEOC graphite waiver expired on January 1, 2027 as originally scheduled (most likely case)

• The waiver was revoked before January 1, 2027

• Chinese graphite disqualifies EVs from the Section 30D credit on June 30, 2027

Resolution sources (priority order):

1. US DOE FEOC guidance portal (energy.gov/ira)

2. IRS Notice and Treasury guidance on Section 30D compliance

3. Reuters, Bloomberg, Automotive News coverage of IRA graphite exemption