Advanced Manufacturing Production Credit

Agency: Department of the Treasury

 

Description:

Tax credit for manufacturing components related to wind and solar, batteries, and minerals

Bill Section:

13502

US Code:

26 USC 45X

New or Existing:

New

Potential Cost:     

$30,600,000,000

Timeline:     

2023 – 2032 overall but different requirements in statute including phase-out

 

TCS Notes:

$4.6 billion of the total ten-year cost estimate is in FY30 alone.

Elective Payment and Transferability allowed in certain cases.

Other TCS Resources:

Conservation Spending Bump

TCS Comments to the IRS on Elective Payment

TCS Comments to the IRS on Transfer of Certain Credits