The sourcing requirement starts as soon as the Treasury releases guidance. (Which has to be by 12/31/22.) So, Tesla will need to meet that in 2023 for $3,750 of the credit.I don't think so. If I recall correctly, for the first year Tesla will no doubt qualify for the full $7500. The year after, Tesla needs to meet the sourcing requirements for the full $7500 going forward (which I'm confident Tesla will be able to do).