Harden and Zubac lead Leonard-less Clippers to 109-97 win over Doncic and Mavs in playoff opener

LOS ANGELES (AP) — James Harden spent the season developing a pick-and-roll chemistry with big man Ivica Zubac. The future Hall of Famer in his first season in Los Angeles is schooling the longest-tenured Clipper.

It paid off in their playoff series opener.

Harden scored 28 points in his playoff debut for the Clippers, Zubac had a playoff-career high 20 points to go with 15 rebounds, and Los Angeles defeated Luka Doncic and the Dallas Mavericks 109-97 Sunday.

“Just a perfect game for a big,” said Harden, who, like Paul George, is seeking his first NBA championship.

Game 2 is Tuesday night at Crypto.com Arena.

“We are going against some Hall of Famers,” Dallas' Kyrie Irving said. “I don’t even know if we even are favorites in this series and so we just have to pay attention to what we can control.”

Coach Tyronn Lue called the game's first play for Zubac, and the Clippers were off to a dominating start.

“When I'm out there, I'm going to try to punish them in the post,” said Zubac, in his sixth season with the team. “I want to be the best version I can be for this team.”

Harden hit 6 of 11 3-pointers and had eight assists. George finished with 22 points after the Mavs slowed him in the first half. The Clippers outdid the Mavs at their own 3-point game, making 18 of 36 from long range to 10 of 33 for Dallas.

“We're going to be very good any time Zu is playing at that level,” George said.

The Clippers had five players in double figures without Kawhi Leonard. The two-time NBA Finals MVP hasn't played since March 31 because of inflammation in his surgically repaired right knee. Russell Westbrook finished with 13 points and fellow reserve guard Norman Powell played 30 minutes.

“We obviously want Kawhi back when he's ready,” George said. “The luxury we have is just experience with James, myself, Russ, Norm’s been in big playoff battles.”

The teams were meeting in the playoffs for the third time in five years, with the Clippers having won both previous series.

“Their mentality was next man up and they did very well, very well,” Doncic said. “We just got to stay focused 48 minutes.”

Doncic led the Mavs with 33 points and 13 rebounds. Irving had 31 points and seven rebounds, but the Mavs got little from their supporting cast.

“Luka was finding the open guy. We just didn't shoot well,” Mavs coach Jason Kidd said. “I like the way we played in the second half and we got to build on that.”

Trailing by 22, the Mavs outscored the Clippers 10-2 to close within 102-88. Dallas was helped by a technical on Zubac and a flagrant-1 foul for his subsequent actions after a second free throw attempt by Doncic. In all, it cost the Clippers four points after Doncic scored when the Mavs retained possession.

“I didn't have a lot of technicals and flagrants in my life,” Zubac said. “I don't know how I got both on the same play.”

Harden hit another 3-pointer, George scored four in a row and the Clippers closed out the win.

“Very important to start off on the right note,” George said. “You want to take care of business at home.”

The Mavs revived themselves in the third, when Doncic and Irving (20 points) combined for 29 of their 34 points. But they still trailed 87-64 going into the fourth. George's 3-pointer put the Clippers ahead by 29, their largest lead.

"In the second half that is how we should play the whole game, so we got to learn from that,” Doncic said.

The Clippers dominated the first half, leading 56-30 at the break. It was the fewest points they've allowed in either half of a playoff game and a first-half playoff low for the Mavs, who were outscored 22-8 in the second quarter when they made just two field goals.

“In a playoff game, man, scoring eight points feels like forever," Irving said. “It started with how we started off the second quarter and allowed them to feel very comfortable in that first quarter and there was carryover. We got to give them credit for hitting shots and doing the right thing. Capitalizing off our turnovers and our lack of physicality.”

Harden scored 20 points in the half, including nine in a row in the second quarter. He made his first four 3s.

Doncic and Irving were a combined 5 of 19 from the floor in the half. Doncic had all of his 11 in the first quarter; Irving had two of his six points in the second.

Terance Mann and Amir Coffey, who started in place of Leonard, led a Clippers defense that held Dallas to 9 of 40 field-goal shooting and 2 of 18 from 3-point range in the half.

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Dallas Mavericks guard Kyrie Irving (11) defends against LA Clippers forward Paul George (13) during the first half of Game 1 of an NBA basketball first-round playoff series in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

Dallas Mavericks guard Luka Doncic (77) shoots against LA Clippers center Ivica Zubac (40) during the first half of Game 1 of an NBA basketball first-round playoff series in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

Dallas Mavericks guard Luka Doncic (77) shoots against LA Clippers guard Russell Westbrook (0) during the second half of Game 1 of an NBA basketball first-round playoff series in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

LA Clippers forward Paul George (13) shoots against Dallas Mavericks center Dereck Lively II (2) during the first half of Game 1 of an NBA basketball first-round playoff series in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

Mark Cuban and his son, Jake Cuban, stand on the sideline before Game 1 of an NBA basketball first-round playoff series against the LA Clippers in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

LA Clippers guard Russell Westbrook, right, fouls Dallas Mavericks forward P.J. Washington (25) during the first half of Game 1 of an NBA basketball first-round playoff series in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

Dallas Mavericks guard Kyrie Irving (11) loses control of the ball during the first half of Game 1 of an NBA basketball first-round playoff series against the LA Clippers in Los Angeles, Sunday, April 21, 2024. LA Clippers forward Paul George (13) and guard James Harden (1) defend. (AP Photo/Ashley Landis)

LA Clippers guard Russell Westbrook (0) reacts after Dallas Mavericks forward P.J. Washington failed to make a penalty shot during the first half of Game 1 of an NBA basketball first-round playoff series in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

Dallas Mavericks guard Luka Doncic (77) reacts to a foul call during the first half of Game 1 of an NBA basketball first-round playoff series against the LA Clippers in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

LA Clippers forward Paul George (13) defends against Dallas Mavericks forward Derrick Jones Jr. (55) during the first half of Game 1 of an NBA basketball first-round playoff series in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

LA Clippers forward Paul George (13) celebrates after making a 3-pointer during the first half of Game 1 of an NBA basketball first-round playoff series against the Dallas Mavericks in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

Dallas Mavericks guard Luka Doncic (77) reacts after a foul call during the second half of Game 1 of an NBA basketball first-round playoff series against the LA Clippers in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

Dallas Mavericks forward Maxi Kleber (42) fouls LA Clippers center Mason Plumlee (44) during the first half of Game 1 of an NBA basketball first-round playoff series in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

Dallas Mavericks guard Luka Doncic (77) defends against LA Clippers guard James Harden (1) during the first half of Game 1 of an NBA basketball first-round playoff series in Los Angeles, Sunday, April 21, 2024. (AP Photo/Ashley Landis)

DETROIT (AP) — The U.S. government on Friday loosened some rules governing electric vehicle tax credits, potentially making more EVs eligible for credits of up to $7,500 but leading critics to accuse the Biden administration of helping China.

The Treasury Department announced final regulations for the credits under the 2022 Inflation Reduction Act, giving automakers more time to comply with some provisions about where battery minerals can come from.

The credits range from $3,750 to $7,500 for new EVs. There's also a $4,000 credit for used ones.

They're aimed at juicing demand for EVs in an effort to reach a Biden administration goal that half of all new vehicle sales be electric by 2030. This year the credits are available at the time a vehicle is purchased from an authorized dealer rather than waiting for an income tax refund.

Qualifying for the credits depends on a person's income, the price of the vehicles and requirements related to battery makeup and minerals that get tougher each year. To get the credits, EVs must be assembled in North America. Some plug-in hybrids also can qualify.

Starting this year, complex rules are being phased in to promote development of a domestic electric vehicle supply chain. The rules would limit EV buyers from claiming the full tax credit if they purchase cars containing battery materials from China and other nations “of concern” that are considered hostile to the United States. Those include Russia, North Korea and Iran.

Under the final rule, however, small amounts of graphite and other minerals used in batteries would be exempt from the restriction until 2027, because their country of origin is nearly impossible to trace, officials said. Without the exemption, some vehicles that met nearly all of the requirements could get knocked out of tax credit eligibility due to tiny amounts that couldn’t be traced, Treasury said.

The National Mining Association slammed the new exemptions as a giveaway to China.

“Congress created these tax incentives to secure our supply chains and generate American jobs while supporting EV adoption. They did not intend for loopholes to be created that essentially amount to a blank check from the American taxpayer to China,” said Rich Nolan, the mining lobby’s president and CEO.

West Virginia Sen. Joe Manchin, the Democratic chairman of the Senate Energy and Natural Resources Committee, said that through the new rule, the Biden administration “is effectively endorsing ‘made in China.’ ”

Manchin, who played a key role in passage of the Inflation Reduction Act, President Joe Biden’s landmark climate law, said the law specifically prohibits EVs that contain materials from foreign adversaries such as China and Russia from being eligible for the tax credit after 2024. “But now Treasury has provided a long-term pathway for these countries to remain in our supply chains. It’s outrageous and illegal,″ he said.

This year half of the critical minerals in an EV's battery have to be mined or processed in the U.S., or a country with which it has a free trade agreement. Sixty percent of the battery parts have to be made or assembled in North America.

Starting in 2025, batteries with any critical minerals from nations of concern would not be eligible for any tax credits. But after getting comment from the auto industry and others, treasury officials decided to loosen that restriction.

The rule issued Friday is likely to make more EVs eligible for credits in 2025 and 2026, but the auto industry says that's difficult to tell until automakers finish tracing the origin of all the minerals.

“The EV transition requires nothing short of a complete transformation of the U.S. industrial base," John Bozzella, CEO of the Alliance for Automotive Innovation, a large industry trade group, said in a statement. “That’s a monumental task that won’t – and can’t – happen overnight.”

The rule change, he said, “makes good sense for investment, job creation and consumer EV adoption.”

At present, China dominates crucial parts of EV battery supply and production, even as automakers race to establish key mineral and components efforts elsewhere.

Of 114 EV models currently sold in the U.S., only 13 qualify for the full $7,500 credit, the automotive alliance said.

Despite the tax credits, sales of electric vehicles grew only 3.3% to nearly 270,000 from January through March of this year, far below the 47% growth that fueled record sales and a 7.6% market share last year. The slowdown, led by Tesla, confirms automakers’ fears that they moved too quickly to pursue EV buyers. The EV share of total U.S. sales fell to 7.15% in the first quarter, according to Motorintelligence.com.

“The Inflation Reduction Act’s clean vehicle credits save consumers up to $7,500 on a new vehicle, and hundreds of dollars per year on gas, while creating good paying jobs and strengthening our energy security,” Treasury Secretary Janet Yellen said in a statement.

AP writer Daly reported from Washington.

President Joe Biden speaks during a State Dinner at the White House in Washington, Thursday, May 2, 2024, to honor the 2024 National Teacher of the Year and other teachers from across the United States. (AP Photo/Mark Schiefelbein)

Sen. Joe Manchin, D-W.Va., asks a question during a Senate Energy and Natural Resources Committee hearing to examine the president's proposed 2025 Department of the Interior budget on Capitol Hill Thursday, May 2, 2024, in Washington. (AP Photo/Mariam Zuhaib)

FILE - A 2023 Ford Mustang Mach-E charges, Friday, March 8, 2024, at an electric vehicle charging station in London, Ohio. The U.S. government has loosened some rules governing electric vehicle tax credits a bit, potentially making more EVs eligible for credits of up to $7,500. The Treasury Department announced final regulations for the credits under the 2022 Inflation Reduction Act on Friday, May 3, giving automakers more time to comply with some provisions about where battery minerals can come from. (AP Photo/Joshua A. Bickel, File)