Per this article, the IRS won't be able to define the guidance for EV battery sourcing and composition until March 2023. Therefore, EV's made in North America purchased in 2023 will be eligible for the full $7,500 tax credit until it is defined in March. For those waiting for the Equinox EV including myself, there is no impact. But for others with EV cars under $55k or SUV's under $80k, like the Bolt, Tesla, VW ID4 (2023 model year), and Lyriq (if it is an SUV) will be eligible for the full credit when purchased early in 2023.
The sourcing of materials and batteries for EVs is a major part of the federal tax credits of up to $7,500 for consumers under the Inflation Reduction Act.