Skiping over the mineral question, any S60 under $55K MSRP should qualify, as long as you still do (modified gross income limit of $150k for individuals, $225k for head of household, and $300k for joint returns). Location of final assembly must be North America, and the S60 is the only Volvo assembled in North America. Parts don't matter, just the location of the minerals in the battery which is 🤷♂️ at this point.