This is what I read :
To qualify from January 2023 onwards:
A PHEV sedan must have an MSRP of $55,000 or less
A PHEV truck or SUV must have an MSRP of $80,000 or less
40% or more of production materials must be sourced from North America or a free-trade partner
Purchasers who are single must have an income of no more than $150,000 a year
I was thinking that includes the battery.