This bill would restrict electric vehicle tax credits by preventing manufacturers owned or controlled by foreign adversaries from claiming the credits. Specifically, it amends the tax code to prohibit any electric vehicle manufacturer that is majority-owned by a foreign adversary country or is related to such an entity from qualifying as a "qualified manufacturer" eligible for the tax credits established under current law. The bill defines foreign adversaries according to existing federal regulations and uses the standard definition of "related persons" from tax law. The restrictions would apply to any vehicles placed in service after the bill becomes law, with no sunset date or specific funding mechanism mentioned since tax credits reduce federal revenue rather than requiring direct appropriations.