{"identifier":"/us/usc/t26/s45X","title":26,"num":"\u00a7\u202f45X.","heading":"Advanced manufacturing production credit","text":"\u00a7\u202f45X.\nAdvanced manufacturing production credit\n(a)\nIn general\n(1)\nAllowance of credit\nFor purposes of section 38, the advanced manufacturing production credit for any taxable year is an amount equal to the sum of the credit amounts determined under subsection (b) with respect to each eligible component which is\u2014\n(A) produced by the taxpayer, and\n(B) during the taxable year, sold by such taxpayer to an unrelated person.\n(2)\nProduction and sale must be in trade or business\nAny eligible component produced and sold by the taxpayer shall be taken into account only if the production and sale described in paragraph (1) is in a trade or business of the taxpayer.\n(3)\nUnrelated person\n(A)\nIn general\nFor purposes of this subsection, a taxpayer shall be treated as selling components to an unrelated person if such component is sold to such person by a person related to the taxpayer.\n(B)\nElection\n(i)\nIn general\nAt the election of the taxpayer (in such form and manner as the Secretary may prescribe), a sale of components by such taxpayer to a related person shall be deemed to have been made to an unrelated person.\n(ii)\nRequirement\nAs a condition of, and prior to, any election described in clause (i), the Secretary may require such information or registration as the Secretary deems necessary for purposes of preventing duplication, fraud, or any improper or excessive amount determined under paragraph (1).\n(b)\nCredit amount\n(1)\nIn general\nSubject to paragraph (3), the amount determined under this subsection with respect to any eligible component, including any eligible component it incorporates, shall be equal to\u2014\n(A) in the case of a thin film photovoltaic cell or a crystalline photovoltaic cell, an amount equal to the product of\u2014\n(i) 4 cents, multiplied by\n(ii) the capacity of such cell (expressed on a per direct current watt basis),\n(B) in the case of a photovoltaic wafer, $12 per square meter,\n(C) in the case of solar grade polysilicon, $3 per kilogram,\n(D) in the case of a polymeric backsheet, 40 cents per square meter,\n(E) in the case of a solar module, an amount equal to the product of\u2014\n(i) 7 cents, multiplied by\n(ii) the capacity of such module (expressed on a per direct current watt basis),\n(F) in the case of a wind energy component\u2014\n(i) if such component is a related offshore wind vessel, an amount equal to 10 percent of the sales price of such vessel, and\n(ii) if such component is not described in clause (i), an amount equal to the product of\u2014\n(I) the applicable amount with respect to such component (as determined under paragraph (2)(A)), multiplied by\n(II) the total rated capacity (expressed on a per watt basis) of the completed wind turbine for which such component is designed,\n(G) in the case of a torque tube, 87 cents per kilogram,\n(H) in the case of a structural fastener, $2.28 per kilogram,\n(I) in the case of an inverter, an amount equal to the product of\u2014\n(i) the applicable amount with respect to such inverter (as determined under paragraph (2)(B)), multiplied by\n(ii) the capacity of such inverter (expressed on a per alternating current watt basis),\n(J) in the case of electrode active materials, an amount equal to 10 percent of the costs incurred by the taxpayer with respect to production of such materials,\n(K) in the case of a battery cell, an amount equal to the product of\u2014\n(i) $35, multiplied by\n(ii) subject to paragraph (4), the capacity of such battery cell (expressed on a kilowatt-hour basis),\n(L) in the case of a battery module, an amount equal to the product of\u2014\n(i) $10 (or, in the case of a battery module which does not use battery cells, $45), multiplied by\n(ii) subject to paragraph (4), the capacity of such battery module (expressed on a kilowatt-hour basis), and\n(M) in the case of any applicable critical mineral, an amount equal to 10 percent (2.5 percent in the case of metallurgical coal) of the costs incurred by the taxpayer with respect to production of such mineral.\n(2)\nApplicable amounts\n(A)\nWind energy components\nFor purposes of paragraph (1)(F)(ii), the applicable amount with respect to any wind energy component shall be\u2014\n(i) in the case of a blade, 2 cents,\n(ii) in the case of a nacelle, 5 cents,\n(iii) in the case of a tower, 3 cents, and\n(iv) in the case of an offshore wind foundation\u2014\n(I) which uses a fixed platform, 2 cents, or\n(II) which uses a floating platform, 4 cents.\n(B)\nInverters\nFor purposes of paragraph (1)(I), the applicable amount with respect to any inverter shall be\u2014\n(i) in the case of a central inverter, 0.25 cents,\n(ii) in the case of a utility inverter, 1.5 cents,\n(iii) in the case of a commercial inverter, 2 cents,\n(iv) in the case of a residential inverter, 6.5 cents, and\n(v) in the case of a microinverter or a distributed wind inverter, 11 cents.\n(3)\nPhase out and termination\n(A)\nIn general\nSubject to subparagraphs (C) and (D), in the case of any eligible component sold after\n(i) the amount determined under paragraph (1) with respect to such component, as determined without regard to this paragraph, multiplied by\n(ii) the phase out percentage under subparagraph (B).\n(B)\nPhase out percentage\nThe phase out percentage under this subparagraph is equal to\u2014\n(i) in the case of an eligible component sold during calendar year 2030, 75 percent,\n(ii) in the case of an eligible component sold during calendar year 2031, 50 percent,\n(iii) in the case of an eligible component sold during calendar year 2032, 25 percent,\n(iv) in the case of an eligible component sold after\nDecember 31, 2032\n(C)\nPhase out for applicable critical minerals other than metallurgical coal\n(i)\nIn general\nIn the case of any applicable critical mineral (other than metallurgical coal) produced after\n(I) the amount determined under paragraph (1) with respect to such mineral, as determined without regard to this subparagraph, multiplied by\n(II) the phase out percentage under clause (ii).\n(ii)\nPhase out percentage for applicable critical minerals other than metallurgical coal\nThe phase out percentage under this clause is equal to\u2014\n(I) in the case of any applicable critical mineral produced during calendar year 2031, 75 percent,\n(II) in the case of any applicable critical mineral produced during calendar year 2032, 50 percent,\n(III) in the case of any applicable critical mineral produced during calendar year 2033, 25 percent, and\n(IV) in the case of any applicable critical mineral produced after\nDecember 31, 2033\n(D)\nTermination for wind energy components\nThis section shall not apply to any wind energy component produced and sold after\nDecember 31, 2027\n(E)\nTermination for metallurgical coal\nThis section shall not apply to any metallurgical coal produced after\nDecember 31, 2029\n(4)\nLimitation on capacity of battery cells and battery modules\n(A)\nIn general\nFor purposes of subparagraph (K)(ii) or (L)(ii) of paragraph (1), the capacity determined under either subparagraph with respect to a battery cell or battery module shall not exceed a capacity-to-power ratio of 100:1.\n(B)\nCapacity-to-power ratio\nFor purposes of this paragraph, the term \u201ccapacity-to-power ratio\u201d means, with respect to a battery cell or battery module, the ratio of the capacity of such cell or module to the maximum discharge amount of such cell or module.\n(c)\nDefinitions\nFor purposes of this section\u2014\n(1)\nEligible component\n(A)\nIn general\nThe term \u201celigible component\u201d means\u2014\n(i) any solar energy component,\n(ii) any wind energy component,\n(iii) any inverter described in subparagraphs (B) through (G) of paragraph (2),\n(iv) any qualifying battery component, and\n(v) any applicable critical mineral.\n(B)\nApplication with other credits\nThe term \u201celigible component\u201d shall not include any property which is produced at a facility if the basis of any property which is part of such facility is taken into account for purposes of the credit allowed under section 48C after the date of the enactment of this section.\n(C)\nMaterial assistance from prohibited foreign entities\nIn the case of taxable years beginning after the date of enactment of this subparagraph, the term \u201celigible component\u201d shall not include any property which includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52), as applied by substituting \u201cused in a product sold before\nJanuary 1, 2027\nJanuary 1, 2030\n(2)\nInverters\n(A)\nIn general\nThe term \u201cinverter\u201d means an end product which is suitable to convert direct current electricity from 1 or more solar modules or certified distributed wind energy systems into alternating current electricity.\n(B)\nCentral inverter\nThe term \u201ccentral inverter\u201d means an inverter which is suitable for large utility-scale systems and has a capacity which is greater than 1,000 kilowatts (expressed on a per alternating current watt basis).\n(C)\nCommercial inverter\nThe term \u201ccommercial inverter\u201d means an inverter which\u2014\n(i) is suitable for commercial or utility-scale applications,\n(ii) has a rated output of 208, 480, 600, or 800 volt three-phase power, and\n(iii) has a capacity which is not less than 20 kilowatts and not greater than 125 kilowatts (expressed on a per alternating current watt basis).\n(D)\nDistributed wind inverter\n(i)\nIn general\nThe term \u201cdistributed wind inverter\u201d means an inverter which\u2014\n(I) is used in a residential or non-residential system which utilizes 1 or more certified distributed wind energy systems, and\n(II) has a rated output of not greater than 150 kilowatts.\n(ii)\nCertified distributed wind energy system\nThe term \u201ccertified distributed wind energy system\u201d means a wind energy system which is certified by an accredited certification agency to meet Standard 9.1-2009 of the American Wind Energy Association (including any subsequent revisions to or modifications of such Standard which have been approved by the American National Standards Institute).\n(E)\nMicroinverter\nThe term \u201cmicroinverter\u201d means an inverter which\u2014\n(i) is suitable to connect with one solar module,\n(ii) has a rated output of\u2014\n(I) 120 or 240 volt single-phase power, or\n(II) 208 or 480 volt three-phase power, and\n(iii) has a capacity which is not greater than 650 watts (expressed on a per alternating current watt basis).\n(F)\nResidential inverter\nThe term \u201cresidential inverter\u201d means an inverter which\u2014\n(i) is suitable for a residence,\n(ii) has a rated output of 120 or 240 volt single-phase power, and\n(iii) has a capacity which is not greater than 20 kilowatts (expressed on a per alternating current watt basis).\n(G)\nUtility inverter\nThe term \u201cutility inverter\u201d means an inverter which\u2014\n(i) is suitable for commercial or utility-scale systems,\n(ii) has a rated output of not less than 600 volt three-phase power, and\n(iii) has a capacity which is greater than 125 kilowatts and not greater than 1000 kilowatts (expressed on a per alternating current watt basis)\n1\n1 So in original. Probably should be followed by a period.\n(3)\nSolar energy component\n(A)\nIn general\nThe term \u201csolar energy component\u201d means any of the following:\n(i) Solar modules.\n(ii) Photovoltaic cells.\n(iii) Photovoltaic wafers.\n(iv) Solar grade polysilicon.\n(v) Torque tubes or structural fasteners.\n(vi) Polymeric backsheets.\n(B)\nAssociated definitions\n(i)\nPhotovoltaic cell\nThe term \u201cphotovoltaic cell\u201d means the smallest semiconductor element of a solar module which performs the immediate conversion of light into electricity.\n(ii)\nPhotovoltaic wafer\nThe term \u201cphotovoltaic wafer\u201d means a thin slice, sheet, or layer of semiconductor material of at least 240 square centimeters\u2014\n(I) produced by a single manufacturer either\u2014\n(aa) directly from molten or evaporated solar grade polysilicon or deposition of solar grade thin film semiconductor photon absorber layer, or\n(bb) through formation of an ingot from molten polysilicon and subsequent slicing, and\n(II) which comprises the substrate or absorber layer of one or more photovoltaic cells.\n(iii)\nPolymeric backsheet\nThe term \u201cpolymeric backsheet\u201d means a sheet on the back of a solar module which acts as an electric insulator and protects the inner components of such module from the surrounding environment.\n(iv)\nSolar grade polysilicon\nThe term \u201csolar grade polysilicon\u201d means silicon which is\u2014\n(I) suitable for use in photovoltaic manufacturing, and\n(II) purified to a minimum purity of 99.999999 percent silicon by mass.\n(v)\nSolar module\nThe term \u201csolar module\u201d means the connection and lamination of photovoltaic cells into an environmentally protected final assembly which is\u2014\n(I) suitable to generate electricity when exposed to sunlight, and\n(II) ready for installation without an additional manufacturing process.\n(vi)\nSolar tracker\nThe term \u201csolar tracker\u201d means a mechanical system that moves solar modules according to the position of the sun and to increase energy output.\n(vii)\nSolar tracker components\n(I)\nTorque tube\nThe term \u201ctorque tube\u201d means a structural steel support element (including longitudinal purlins) which\u2014\n(aa) is part of a solar tracker,\n(bb) is of any cross-sectional shape,\n(cc) may be assembled from individually manufactured segments,\n(dd) spans longitudinally between foundation posts,\n(ee) supports solar panels and is connected to a mounting attachment for solar panels (with or without separate module interface rails), and\n(ff) is rotated by means of a drive system.\n(II)\nStructural fastener\nThe term \u201cstructural fastener\u201d means a component which is used\u2014\n(aa) to connect the mechanical and drive system components of a solar tracker to the foundation of such solar tracker,\n(bb) to connect torque tubes to drive assemblies, or\n(cc) to connect segments of torque tubes to one another.\n(4)\nWind energy component\n(A)\nIn general\nThe term \u201cwind energy component\u201d means any of the following:\n(i) Blades.\n(ii) Nacelles.\n(iii) Towers.\n(iv) Offshore wind foundations.\n(v) Related offshore wind vessels.\n(B)\nAssociated definitions\n(i)\nBlade\nThe term \u201cblade\u201d means an airfoil-shaped blade which is responsible for converting wind energy to low-speed rotational energy.\n(ii)\nOffshore wind foundation\nThe term \u201coffshore wind foundation\u201d means the component (including transition piece) which secures an offshore wind tower and any above-water turbine components to the seafloor using\u2014\n(I) fixed platforms, such as offshore wind monopiles, jackets, or gravity-based foundations, or\n(II) floating platforms and associated mooring systems.\n(iii)\nNacelle\nThe term \u201cnacelle\u201d means the assembly of the drivetrain and other tower-top components of a wind turbine (with the exception of the blades and the hub) within their cover housing.\n(iv)\nRelated offshore wind vessel\nThe term \u201crelated offshore wind vessel\u201d means any vessel which is purpose-built or retrofitted for purposes of the development, transport, installation, operation, or maintenance of offshore wind energy components.\n(v)\nTower\nThe term \u201ctower\u201d means a tubular or lattice structure which supports the nacelle and rotor of a wind turbine.\n(5)\nQualifying battery component\n(A)\nIn general\nThe term \u201cqualifying battery component\u201d means any of the following:\n(i) Electrode active materials.\n(ii) Battery cells.\n(iii) Battery modules.\n(B)\nAssociated definitions\n(i)\nElectrode active material\nThe term \u201celectrode active material\u201d means cathode materials, anode materials, anode foils, and electrochemically active materials, including solvents, additives, and electrolyte salts that contribute to the electrochemical processes necessary for energy storage.\n(ii)\nBattery cell\nThe term \u201cbattery cell\u201d means an electrochemical cell\u2014\n(I) comprised of 1 or more positive electrodes and 1 or more negative electrodes,\n(II) with an energy density of not less than 100 watt-hours per liter, and\n(III) capable of storing at least 12 watt-hours of energy.\n(iii)\nBattery module\nThe term \u201cbattery module\u201d means a module\u2014\n(I)\n(aa) in the case of a module using battery cells, with 2 or more battery cells which are configured electrically, in series or parallel, to create voltage or current, as appropriate, to a specified end use, or\n(bb) with no battery cells,\n(II) with an aggregate capacity of not less than 7 kilowatt-hours (or, in the case of a module for a hydrogen fuel cell vehicle, not less than 1 kilowatt-hour), and\n(III) which is comprised of all other essential equipment needed for battery functionality, such as current collector assemblies and voltage sense harnesses, or any other essential energy collection equipment.\n(6)\nApplicable critical minerals\nThe term \u201capplicable critical mineral\u201d means any of the following:\n(A)\nAluminum\nAluminum which is\u2014\n(i) converted from bauxite to a minimum purity of 99 percent alumina by mass, or\n(ii) purified to a minimum purity of 99.9 percent aluminum by mass.\n(B)\nAntimony\nAntimony which is\u2014\n(i) converted to antimony trisulfide concentrate with a minimum purity of 90 percent antimony trisulfide by mass, or\n(ii) purified to a minimum purity of 99.65 percent antimony by mass.\n(C)\nBarite\nBarite which is barium sulfate purified to a minimum purity of 80 percent barite by mass.\n(D)\nBeryllium\nBeryllium which is\u2014\n(i) converted to copper-beryllium master alloy, or\n(ii) purified to a minimum purity of 99 percent beryllium by mass.\n(E)\nCerium\nCerium which is\u2014\n(i) converted to cerium oxide which is purified to a minimum purity of 99.9 percent cerium oxide by mass, or\n(ii) purified to a minimum purity of 99 percent cerium by mass.\n(F)\nCesium\nCesium which is\u2014\n(i) converted to cesium formate or cesium carbonate, or\n(ii) purified to a minimum purity of 99 percent cesium by mass.\n(G)\nChromium\nChromium which is\u2014\n(i) converted to ferrochromium consisting of not less than 60 percent chromium by mass, or\n(ii) purified to a minimum purity of 99 percent chromium by mass.\n(H)\nCobalt\nCobalt which is\u2014\n(i) converted to cobalt sulfate, or\n(ii) purified to a minimum purity of 99.6 percent cobalt by mass.\n(I)\nDysprosium\nDysprosium which is\u2014\n(i) converted to not less than 99 percent pure dysprosium iron alloy by mass, or\n(ii) purified to a minimum purity of 99 percent dysprosium by mass.\n(J)\nEuropium\nEuropium which is\u2014\n(i) converted to europium oxide which is purified to a minimum purity of 99.9 percent europium oxide by mass, or\n(ii) purified to a minimum purity of 99 percent by mass.\n(K)\nFluorspar\nFluorspar which is\u2014\n(i) converted to fluorspar which is purified to a minimum purity of 97 percent calcium fluoride by mass, or\n(ii) purified to a minimum purity of 99 percent fluorspar by mass.\n(L)\nGadolinium\nGadolinium which is\u2014\n(i) converted to gadolinium oxide which is purified to a minimum purity of 99.9 percent gadolinium oxide by mass, or\n(ii) purified to a minimum purity of 99 percent gadolinium by mass.\n(M)\nGermanium\nGermanium which is\u2014\n(i) converted to germanium tetrachloride, or\n(ii) purified to a minimum purity of 99.99 percent germanium by mass.\n(N)\nGraphite\nGraphite which is purified to a minimum purity of 99.9 percent graphitic carbon by mass.\n(O)\nIndium\nIndium which is\u2014\n(i) converted to\u2014\n(I) indium tin oxide, or\n(II) indium oxide which is purified to a minimum purity of 99.9 percent indium oxide by mass, or\n(ii) purified to a minimum purity of 99 percent indium by mass.\n(P)\nLithium\nLithium which is\u2014\n(i) converted to lithium carbonate or lithium hydroxide, or\n(ii) purified to a minimum purity of 99.9 percent lithium by mass.\n(Q)\nManganese\nManganese which is\u2014\n(i) converted to manganese sulphate, or\n(ii) purified to a minimum purity of 99.7 percent manganese by mass.\n(R)\nMetallurgical coal\nMetallurgical coal which is suitable for use in the production of steel (within the meaning of the notice published by the Department of Energy entitled \u201cCritical Material List; Addition of Metallurgical Coal Used for Steelmaking\u201d (90 Fed. Reg. 22711 (\nMay 29, 2025\n(S)\nNeodymium\nNeodymium which is\u2014\n(i) converted to neodymium-praseodymium oxide which is purified to a minimum purity of 99 percent neodymium-praseodymium oxide by mass,\n(ii) converted to neodymium oxide which is purified to a minimum purity of 99.5 percent neodymium oxide by mass\n2\n2 So in original. Probably should be followed by \u201c,\u2000or\u201d.\n(iii) purified to a minimum purity of 99.9 percent neodymium by mass.\n(T)\nNickel\nNickel which is\u2014\n(i) converted to nickel sulphate, or\n(ii) purified to a minimum purity of 99 percent nickel by mass.\n(U)\nNiobium\nNiobium which is\u2014\n(i) converted to ferronibium, or\n(ii) purified to a minimum purity of 99 percent niobium by mass.\n(V)\nTellurium\nTellurium which is\u2014\n(i) converted to cadmium telluride, or\n(ii) purified to a minimum purity of 99 percent tellurium by mass.\n(W)\nTin\nTin which is purified to low alpha emitting tin which\u2014\n(i) has a purity of greater than 99.99 percent by mass, and\n(ii) possesses an alpha emission rate of not greater than 0.01 counts per hour per centimeter square.\n(X)\nTungsten\nTungsten which is converted to ammonium paratungstate or ferrotungsten.\n(Y)\nVanadium\nVanadium which is converted to ferrovanadium or vanadium pentoxide.\n(Z)\nYttrium\nYttrium which is\u2014\n(i) converted to yttrium oxide which is purified to a minimum purity of 99.999 percent yttrium oxide by mass, or\n(ii) purified to a minimum purity of 99.9 percent yttrium by mass.\n(AA)\nOther minerals\nAny of the following minerals, provided that such mineral is purified to a minimum purity of 99 percent by mass:\n(i) Arsenic.\n(ii) Bismuth.\n(iii) Erbium.\n(iv) Gallium.\n(v) Hafnium.\n(vi) Holmium.\n(vii) Iridium.\n(viii) Lanthanum.\n(ix) Lutetium.\n(x) Magnesium.\n(xi) Palladium.\n(xii) Platinum.\n(xiii) Praseodymium.\n(xiv) Rhodium.\n(xv) Rubidium.\n(xvi) Ruthenium.\n(xvii) Samarium.\n(xviii) Scandium.\n(xix) Tantalum.\n(xx) Terbium.\n(xxi) Thulium.\n(xxii) Titanium.\n(xxiii) Ytterbium.\n(xxiv) Zinc.\n(xxv) Zirconium.\n(d)\nSpecial rules\nIn this section\u2014\n(1)\nRelated persons\nPersons shall be treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under section 52(b).\n(2)\nOnly production in the United States taken into account\nSales shall be taken into account under this section only with respect to eligible components the production of which is within\u2014\n(A) the United States (within the meaning of section 638(1)), or\n(B) a possession of the United States (within the meaning of section 638(2)).\n(3)\nPass-thru in the case of estates and trusts\nUnder regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply.\n(4)\n33\u202fSo in original. There are two pars. (4). Sale of integrated components\nFor purposes of this section, a person shall be treated as having sold an eligible component to an unrelated person if such component is integrated, incorporated, or assembled into another eligible component which is sold to an unrelated person.\n(4)\n3 Restrictions relating to prohibited foreign entities\n(A)\nIn general\nNo credit shall be determined under subsection (a) for any taxable year if the taxpayer is\u2014\n(i) a specified foreign entity (as defined in section 7701(a)(51)(B)), or\n(ii) a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).\n(B)\nEffective control\nIn the case of a taxpayer for which section 7701(a)(51)(D)(i)(II) is determined to apply for any taxable year, no credit shall be determined under subsection (a) for such taxable year if such determination relates to an eligible component described in subsection (c)(1).","url":"https://projectusc.org/usc/t26/s45X.html","content":[{"t":"sec","id":"/us/usc/t26/s45X","children":[{"t":"num","text":"\u00a7\u202f45X."},{"t":"heading","text":"Advanced manufacturing production credit"},{"t":"subsec","id":"/us/usc/t26/s45X/a","children":[{"t":"num","text":"(a)"},{"t":"heading","text":"In general"},{"t":"para","id":"/us/usc/t26/s45X/a/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Allowance of credit"},{"t":"chapeau","text":"For purposes of section 38, the advanced manufacturing production credit for any taxable year is an amount equal to the sum of the credit amounts determined under subsection (b) with respect to each eligible component which is\u2014"},{"t":"subpara","id":"/us/usc/t26/s45X/a/1/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" produced by the taxpayer, and","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/a/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" during the taxable year, sold by such taxpayer to an unrelated person.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/a/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Production and sale must be in trade or business"},{"t":"content","children":[{"t":"p","text":"Any eligible component produced and sold by the taxpayer shall be taken into account only if the production and sale described in paragraph (1) is in a trade or business of the taxpayer.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/a/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Unrelated person"},{"t":"subpara","id":"/us/usc/t26/s45X/a/3/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"For purposes of this subsection, a taxpayer shall be treated as selling components to an unrelated person if such component is sold to such person by a person related to the taxpayer.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/a/3/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Election"},{"t":"clause","id":"/us/usc/t26/s45X/a/3/B/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"At the election of the taxpayer (in such form and manner as the Secretary may prescribe), a sale of components by such taxpayer to a related person shall be deemed to have been made to an unrelated person.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/a/3/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"heading","text":"Requirement"},{"t":"content","children":[{"t":"p","text":"As a condition of, and prior to, any election described in clause (i), the Secretary may require such information or registration as the Secretary deems necessary for purposes of preventing duplication, fraud, or any improper or excessive amount determined under paragraph (1).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s45X/b","children":[{"t":"num","text":"(b)"},{"t":"heading","text":"Credit amount"},{"t":"para","id":"/us/usc/t26/s45X/b/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"Subject to paragraph (3), the amount determined under this subsection with respect to any eligible component, including any eligible component it incorporates, shall be equal to\u2014"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/A","children":[{"t":"num","text":"(A)"},{"t":"chapeau","text":" in the case of a thin film photovoltaic cell or a crystalline photovoltaic cell, an amount equal to the product of\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" 4 cents, multiplied by","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" the capacity of such cell (expressed on a per direct current watt basis),","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" in the case of a photovoltaic wafer, $12 per square meter,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/C","children":[{"t":"num","text":"(C)"},{"t":"content","text":" in the case of solar grade polysilicon, $3 per kilogram,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/D","children":[{"t":"num","text":"(D)"},{"t":"content","text":" in the case of a polymeric backsheet, 40 cents per square meter,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/E","children":[{"t":"num","text":"(E)"},{"t":"chapeau","text":" in the case of a solar module, an amount equal to the product of\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/E/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" 7 cents, multiplied by","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/E/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" the capacity of such module (expressed on a per direct current watt basis),","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/F","children":[{"t":"num","text":"(F)"},{"t":"chapeau","text":" in the case of a wind energy component\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/F/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" if such component is a related offshore wind vessel, an amount equal to 10 percent of the sales price of such vessel, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/F/ii","children":[{"t":"num","text":"(ii)"},{"t":"chapeau","text":" if such component is not described in clause (i), an amount equal to the product of\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/b/1/F/ii/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" the applicable amount with respect to such component (as determined under paragraph (2)(A)), multiplied by","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/b/1/F/ii/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" the total rated capacity (expressed on a per watt basis) of the completed wind turbine for which such component is designed,","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/G","children":[{"t":"num","text":"(G)"},{"t":"content","text":" in the case of a torque tube, 87 cents per kilogram,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/H","children":[{"t":"num","text":"(H)"},{"t":"content","text":" in the case of a structural fastener, $2.28 per kilogram,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/I","children":[{"t":"num","text":"(I)"},{"t":"chapeau","text":" in the case of an inverter, an amount equal to the product of\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/I/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" the applicable amount with respect to such inverter (as determined under paragraph (2)(B)), multiplied by","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/I/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" the capacity of such inverter (expressed on a per alternating current watt basis),","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/J","children":[{"t":"num","text":"(J)"},{"t":"content","text":" in the case of electrode active materials, an amount equal to 10 percent of the costs incurred by the taxpayer with respect to production of such materials,","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/K","children":[{"t":"num","text":"(K)"},{"t":"chapeau","text":" in the case of a battery cell, an amount equal to the product of\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/K/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" $35, multiplied by","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/K/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" subject to paragraph (4), the capacity of such battery cell (expressed on a kilowatt-hour basis),","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/L","children":[{"t":"num","text":"(L)"},{"t":"chapeau","text":" in the case of a battery module, an amount equal to the product of\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/L/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" $10 (or, in the case of a battery module which does not use battery cells, $45), multiplied by","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/1/L/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" subject to paragraph (4), the capacity of such battery module (expressed on a kilowatt-hour basis), and","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/1/M","children":[{"t":"num","text":"(M)"},{"t":"content","text":" in the case of any applicable critical mineral, an amount equal to 10 percent (2.5 percent in the case of metallurgical coal) of the costs incurred by the taxpayer with respect to production of such mineral.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/b/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Applicable amounts"},{"t":"subpara","id":"/us/usc/t26/s45X/b/2/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"Wind energy components"},{"t":"chapeau","text":"For purposes of paragraph (1)(F)(ii), the applicable amount with respect to any wind energy component shall be\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/b/2/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" in the case of a blade, 2 cents,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/2/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" in the case of a nacelle, 5 cents,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/2/A/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" in the case of a tower, 3 cents, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/2/A/iv","children":[{"t":"num","text":"(iv)"},{"t":"chapeau","text":" in the case of an offshore wind foundation\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/b/2/A/iv/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" which uses a fixed platform, 2 cents, or","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/b/2/A/iv/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" which uses a floating platform, 4 cents.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/2/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Inverters"},{"t":"chapeau","text":"For purposes of paragraph (1)(I), the applicable amount with respect to any inverter shall be\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/b/2/B/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" in the case of a central inverter, 0.25 cents,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/2/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" in the case of a utility inverter, 1.5 cents,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/2/B/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" in the case of a commercial inverter, 2 cents,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/2/B/iv","children":[{"t":"num","text":"(iv)"},{"t":"content","text":" in the case of a residential inverter, 6.5 cents, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/2/B/v","children":[{"t":"num","text":"(v)"},{"t":"content","text":" in the case of a microinverter or a distributed wind inverter, 11 cents.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/b/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Phase out and termination"},{"t":"subpara","id":"/us/usc/t26/s45X/b/3/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"Subject to subparagraphs (C) and (D), in the case of any eligible component sold after ","children":[{"t":"text","text":"December 31, 2029","tail":", the amount determined under this subsection with respect to such component shall be equal to the product of\u2014"}]},{"t":"clause","id":"/us/usc/t26/s45X/b/3/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" the amount determined under paragraph (1) with respect to such component, as determined without regard to this paragraph, multiplied by","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/3/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" the phase out percentage under subparagraph (B).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/3/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Phase out percentage"},{"t":"chapeau","text":"The phase out percentage under this subparagraph is equal to\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/b/3/B/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" in the case of an eligible component sold during calendar year 2030, 75 percent,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/3/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" in the case of an eligible component sold during calendar year 2031, 50 percent,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/3/B/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" in the case of an eligible component sold during calendar year 2032, 25 percent,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/3/B/iv","children":[{"t":"num","text":"(iv)"},{"t":"content","text":" in the case of an eligible component sold after ","children":[{"t":"text","text":"December 31, 2032","tail":", 0 percent."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/3/C","children":[{"t":"num","text":"(C)"},{"t":"heading","text":"Phase out for applicable critical minerals other than metallurgical coal"},{"t":"clause","id":"/us/usc/t26/s45X/b/3/C/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"In the case of any applicable critical mineral (other than metallurgical coal) produced after ","children":[{"t":"text","text":"December 31, 2030","tail":", the amount determined under this subsection with respect to such mineral shall be equal to the product of\u2014"}]},{"t":"subclause","id":"/us/usc/t26/s45X/b/3/C/i/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" the amount determined under paragraph (1) with respect to such mineral, as determined without regard to this subparagraph, multiplied by","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/b/3/C/i/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" the phase out percentage under clause (ii).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/b/3/C/ii","children":[{"t":"num","text":"(ii)"},{"t":"heading","text":"Phase out percentage for applicable critical minerals other than metallurgical coal"},{"t":"chapeau","text":"The phase out percentage under this clause is equal to\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/b/3/C/ii/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" in the case of any applicable critical mineral produced during calendar year 2031, 75 percent,","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/b/3/C/ii/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" in the case of any applicable critical mineral produced during calendar year 2032, 50 percent,","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/b/3/C/ii/III","children":[{"t":"num","text":"(III)"},{"t":"content","text":" in the case of any applicable critical mineral produced during calendar year 2033, 25 percent, and","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/b/3/C/ii/IV","children":[{"t":"num","text":"(IV)"},{"t":"content","text":" in the case of any applicable critical mineral produced after ","children":[{"t":"text","text":"December 31, 2033","tail":", 0 percent."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/3/D","children":[{"t":"num","text":"(D)"},{"t":"heading","text":"Termination for wind energy components"},{"t":"content","children":[{"t":"p","text":"This section shall not apply to any wind energy component produced and sold after ","children":[{"t":"text","text":"December 31, 2027","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/3/E","children":[{"t":"num","text":"(E)"},{"t":"heading","text":"Termination for metallurgical coal"},{"t":"content","children":[{"t":"p","text":"This section shall not apply to any metallurgical coal produced after ","children":[{"t":"text","text":"December 31, 2029","tail":"."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/b/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Limitation on capacity of battery cells and battery modules"},{"t":"subpara","id":"/us/usc/t26/s45X/b/4/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"For purposes of subparagraph (K)(ii) or (L)(ii) of paragraph (1), the capacity determined under either subparagraph with respect to a battery cell or battery module shall not exceed a capacity-to-power ratio of 100:1.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/b/4/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Capacity-to-power ratio"},{"t":"content","children":[{"t":"p","text":"For purposes of this paragraph, the term \u201ccapacity-to-power ratio\u201d means, with respect to a battery cell or battery module, the ratio of the capacity of such cell or module to the maximum discharge amount of such cell or module.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s45X/c","children":[{"t":"num","text":"(c)"},{"t":"heading","text":"Definitions"},{"t":"chapeau","text":"For purposes of this section\u2014"},{"t":"para","id":"/us/usc/t26/s45X/c/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Eligible component"},{"t":"subpara","id":"/us/usc/t26/s45X/c/1/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"The term \u201celigible component\u201d means\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/1/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" any solar energy component,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/1/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" any wind energy component,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/1/A/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" any inverter described in subparagraphs (B) through (G) of paragraph (2),","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/1/A/iv","children":[{"t":"num","text":"(iv)"},{"t":"content","text":" any qualifying battery component, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/1/A/v","children":[{"t":"num","text":"(v)"},{"t":"content","text":" any applicable critical mineral.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/1/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Application with other credits"},{"t":"content","children":[{"t":"p","text":"The term \u201celigible component\u201d shall not include any property which is produced at a facility if the basis of any property which is part of such facility is taken into account for purposes of the credit allowed under section 48C after the date of the enactment of this section.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/1/C","children":[{"t":"num","text":"(C)"},{"t":"heading","text":"Material assistance from prohibited foreign entities"},{"t":"content","children":[{"t":"p","text":"In the case of taxable years beginning after the date of enactment of this subparagraph, the term \u201celigible component\u201d shall not include any property which includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52), as applied by substituting \u201cused in a product sold before ","children":[{"t":"text","text":"January 1, 2027","tail":"\u201d for \u201cused in a product sold before "},{"t":"text","text":"January 1, 2030","tail":"\u201d in subparagraph (D)(iv)(II)(bb) thereof)."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/c/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Inverters"},{"t":"subpara","id":"/us/usc/t26/s45X/c/2/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"content","children":[{"t":"p","text":"The term \u201cinverter\u201d means an end product which is suitable to convert direct current electricity from 1 or more solar modules or certified distributed wind energy systems into alternating current electricity.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/2/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Central inverter"},{"t":"content","children":[{"t":"p","text":"The term \u201ccentral inverter\u201d means an inverter which is suitable for large utility-scale systems and has a capacity which is greater than 1,000 kilowatts (expressed on a per alternating current watt basis).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/2/C","children":[{"t":"num","text":"(C)"},{"t":"heading","text":"Commercial inverter"},{"t":"chapeau","text":"The term \u201ccommercial inverter\u201d means an inverter which\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/C/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" is suitable for commercial or utility-scale applications,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/C/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" has a rated output of 208, 480, 600, or 800 volt three-phase power, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/C/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" has a capacity which is not less than 20 kilowatts and not greater than 125 kilowatts (expressed on a per alternating current watt basis).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/2/D","children":[{"t":"num","text":"(D)"},{"t":"heading","text":"Distributed wind inverter"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/D/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"The term \u201cdistributed wind inverter\u201d means an inverter which\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/c/2/D/i/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" is used in a residential or non-residential system which utilizes 1 or more certified distributed wind energy systems, and","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/2/D/i/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" has a rated output of not greater than 150 kilowatts.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/D/ii","children":[{"t":"num","text":"(ii)"},{"t":"heading","text":"Certified distributed wind energy system"},{"t":"content","children":[{"t":"p","text":"The term \u201ccertified distributed wind energy system\u201d means a wind energy system which is certified by an accredited certification agency to meet Standard 9.1-2009 of the American Wind Energy Association (including any subsequent revisions to or modifications of such Standard which have been approved by the American National Standards Institute).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/2/E","children":[{"t":"num","text":"(E)"},{"t":"heading","text":"Microinverter"},{"t":"chapeau","text":"The term \u201cmicroinverter\u201d means an inverter which\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/E/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" is suitable to connect with one solar module,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/E/ii","children":[{"t":"num","text":"(ii)"},{"t":"chapeau","text":" has a rated output of\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/c/2/E/ii/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" 120 or 240 volt single-phase power, or","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/2/E/ii/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" 208 or 480 volt three-phase power, and","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/E/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" has a capacity which is not greater than 650 watts (expressed on a per alternating current watt basis).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/2/F","children":[{"t":"num","text":"(F)"},{"t":"heading","text":"Residential inverter"},{"t":"chapeau","text":"The term \u201cresidential inverter\u201d means an inverter which\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/F/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" is suitable for a residence,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/F/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" has a rated output of 120 or 240 volt single-phase power, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/F/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" has a capacity which is not greater than 20 kilowatts (expressed on a per alternating current watt basis).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/2/G","children":[{"t":"num","text":"(G)"},{"t":"heading","text":"Utility inverter"},{"t":"chapeau","text":"The term \u201cutility inverter\u201d means an inverter which\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/G/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" is suitable for commercial or utility-scale systems,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/G/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" has a rated output of not less than 600 volt three-phase power, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/2/G/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" has a capacity which is greater than 125 kilowatts and not greater than 1000 kilowatts (expressed on a per alternating current watt basis)\u202f","children":[{"t":"ref","text":"1"},{"t":"num","text":"1","tail":"\u202fSo in original. Probably should be followed by a period."},{"t":"text","text":"\u202fSo in original. Probably should be followed by a period."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/c/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Solar energy component"},{"t":"subpara","id":"/us/usc/t26/s45X/c/3/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"The term \u201csolar energy component\u201d means any of the following:"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" Solar modules.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" Photovoltaic cells.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/A/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" Photovoltaic wafers.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/A/iv","children":[{"t":"num","text":"(iv)"},{"t":"content","text":" Solar grade polysilicon.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/A/v","children":[{"t":"num","text":"(v)"},{"t":"content","text":" Torque tubes or structural fasteners.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/A/vi","children":[{"t":"num","text":"(vi)"},{"t":"content","text":" Polymeric backsheets.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/3/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Associated definitions"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/B/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"Photovoltaic cell"},{"t":"content","children":[{"t":"p","text":"The term \u201cphotovoltaic cell\u201d means the smallest semiconductor element of a solar module which performs the immediate conversion of light into electricity.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"heading","text":"Photovoltaic wafer"},{"t":"chapeau","text":"The term \u201cphotovoltaic wafer\u201d means a thin slice, sheet, or layer of semiconductor material of at least 240 square centimeters\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/c/3/B/ii/I","children":[{"t":"num","text":"(I)"},{"t":"chapeau","text":" produced by a single manufacturer either\u2014"},{"t":"num","text":"(aa)"},{"t":"content","text":" directly from molten or evaporated solar grade polysilicon or deposition of solar grade thin film semiconductor photon absorber layer, or"},{"t":"text","text":"\n","tail":"\n"},{"t":"num","text":"(bb)"},{"t":"content","text":" through formation of an ingot from molten polysilicon and subsequent slicing, and"},{"t":"text","text":"\n","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/3/B/ii/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" which comprises the substrate or absorber layer of one or more photovoltaic cells.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/B/iii","children":[{"t":"num","text":"(iii)"},{"t":"heading","text":"Polymeric backsheet"},{"t":"content","children":[{"t":"p","text":"The term \u201cpolymeric backsheet\u201d means a sheet on the back of a solar module which acts as an electric insulator and protects the inner components of such module from the surrounding environment.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/B/iv","children":[{"t":"num","text":"(iv)"},{"t":"heading","text":"Solar grade polysilicon"},{"t":"chapeau","text":"The term \u201csolar grade polysilicon\u201d means silicon which is\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/c/3/B/iv/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" suitable for use in photovoltaic manufacturing, and","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/3/B/iv/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" purified to a minimum purity of 99.999999 percent silicon by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/B/v","children":[{"t":"num","text":"(v)"},{"t":"heading","text":"Solar module"},{"t":"chapeau","text":"The term \u201csolar module\u201d means the connection and lamination of photovoltaic cells into an environmentally protected final assembly which is\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/c/3/B/v/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" suitable to generate electricity when exposed to sunlight, and","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/3/B/v/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" ready for installation without an additional manufacturing process.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/B/vi","children":[{"t":"num","text":"(vi)"},{"t":"heading","text":"Solar tracker"},{"t":"content","children":[{"t":"p","text":"The term \u201csolar tracker\u201d means a mechanical system that moves solar modules according to the position of the sun and to increase energy output.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/3/B/vii","children":[{"t":"num","text":"(vii)"},{"t":"heading","text":"Solar tracker components"},{"t":"subclause","id":"/us/usc/t26/s45X/c/3/B/vii/I","children":[{"t":"num","text":"(I)"},{"t":"heading","text":"Torque tube"},{"t":"chapeau","text":"The term \u201ctorque tube\u201d means a structural steel support element (including longitudinal purlins) which\u2014"},{"t":"num","text":"(aa)"},{"t":"content","text":" is part of a solar tracker,"},{"t":"text","text":"\n","tail":"\n"},{"t":"num","text":"(bb)"},{"t":"content","text":" is of any cross-sectional shape,"},{"t":"text","text":"\n","tail":"\n"},{"t":"num","text":"(cc)"},{"t":"content","text":" may be assembled from individually manufactured segments,"},{"t":"text","text":"\n","tail":"\n"},{"t":"num","text":"(dd)"},{"t":"content","text":" spans longitudinally between foundation posts,"},{"t":"text","text":"\n","tail":"\n"},{"t":"num","text":"(ee)"},{"t":"content","text":" supports solar panels and is connected to a mounting attachment for solar panels (with or without separate module interface rails), and"},{"t":"text","text":"\n","tail":"\n"},{"t":"num","text":"(ff)"},{"t":"content","text":" is rotated by means of a drive system."},{"t":"text","text":"\n","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/3/B/vii/II","children":[{"t":"num","text":"(II)"},{"t":"heading","text":"Structural fastener"},{"t":"chapeau","text":"The term \u201cstructural fastener\u201d means a component which is used\u2014"},{"t":"num","text":"(aa)"},{"t":"content","text":" to connect the mechanical and drive system components of a solar tracker to the foundation of such solar tracker,"},{"t":"text","text":"\n","tail":"\n"},{"t":"num","text":"(bb)"},{"t":"content","text":" to connect torque tubes to drive assemblies, or"},{"t":"text","text":"\n","tail":"\n"},{"t":"num","text":"(cc)"},{"t":"content","text":" to connect segments of torque tubes to one another."},{"t":"text","text":"\n","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/c/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"Wind energy component"},{"t":"subpara","id":"/us/usc/t26/s45X/c/4/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"The term \u201cwind energy component\u201d means any of the following:"},{"t":"clause","id":"/us/usc/t26/s45X/c/4/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" Blades.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/4/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" Nacelles.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/4/A/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" Towers.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/4/A/iv","children":[{"t":"num","text":"(iv)"},{"t":"content","text":" Offshore wind foundations.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/4/A/v","children":[{"t":"num","text":"(v)"},{"t":"content","text":" Related offshore wind vessels.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/4/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Associated definitions"},{"t":"clause","id":"/us/usc/t26/s45X/c/4/B/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"Blade"},{"t":"content","children":[{"t":"p","text":"The term \u201cblade\u201d means an airfoil-shaped blade which is responsible for converting wind energy to low-speed rotational energy.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/4/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"heading","text":"Offshore wind foundation"},{"t":"chapeau","text":"The term \u201coffshore wind foundation\u201d means the component (including transition piece) which secures an offshore wind tower and any above-water turbine components to the seafloor using\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/c/4/B/ii/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" fixed platforms, such as offshore wind monopiles, jackets, or gravity-based foundations, or","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/4/B/ii/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" floating platforms and associated mooring systems.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/4/B/iii","children":[{"t":"num","text":"(iii)"},{"t":"heading","text":"Nacelle"},{"t":"content","children":[{"t":"p","text":"The term \u201cnacelle\u201d means the assembly of the drivetrain and other tower-top components of a wind turbine (with the exception of the blades and the hub) within their cover housing.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/4/B/iv","children":[{"t":"num","text":"(iv)"},{"t":"heading","text":"Related offshore wind vessel"},{"t":"content","children":[{"t":"p","text":"The term \u201crelated offshore wind vessel\u201d means any vessel which is purpose-built or retrofitted for purposes of the development, transport, installation, operation, or maintenance of offshore wind energy components.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/4/B/v","children":[{"t":"num","text":"(v)"},{"t":"heading","text":"Tower"},{"t":"content","children":[{"t":"p","text":"The term \u201ctower\u201d means a tubular or lattice structure which supports the nacelle and rotor of a wind turbine.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/c/5","children":[{"t":"num","text":"(5)"},{"t":"heading","text":"Qualifying battery component"},{"t":"subpara","id":"/us/usc/t26/s45X/c/5/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"The term \u201cqualifying battery component\u201d means any of the following:"},{"t":"clause","id":"/us/usc/t26/s45X/c/5/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" Electrode active materials.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/5/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" Battery cells.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/5/A/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" Battery modules.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/5/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Associated definitions"},{"t":"clause","id":"/us/usc/t26/s45X/c/5/B/i","children":[{"t":"num","text":"(i)"},{"t":"heading","text":"Electrode active material"},{"t":"content","children":[{"t":"p","text":"The term \u201celectrode active material\u201d means cathode materials, anode materials, anode foils, and electrochemically active materials, including solvents, additives, and electrolyte salts that contribute to the electrochemical processes necessary for energy storage.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/5/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"heading","text":"Battery cell"},{"t":"chapeau","text":"The term \u201cbattery cell\u201d means an electrochemical cell\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/c/5/B/ii/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" comprised of 1 or more positive electrodes and 1 or more negative electrodes,","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/5/B/ii/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" with an energy density of not less than 100 watt-hours per liter, and","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/5/B/ii/III","children":[{"t":"num","text":"(III)"},{"t":"content","text":" capable of storing at least 12 watt-hours of energy.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/5/B/iii","children":[{"t":"num","text":"(iii)"},{"t":"heading","text":"Battery module"},{"t":"chapeau","text":"The term \u201cbattery module\u201d means a module\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/c/5/B/iii/I","children":[{"t":"num","text":"(I)"},{"t":"num","text":"(aa)"},{"t":"content","text":" in the case of a module using battery cells, with 2 or more battery cells which are configured electrically, in series or parallel, to create voltage or current, as appropriate, to a specified end use, or"},{"t":"text","text":"\n","tail":"\n"},{"t":"num","text":"(bb)"},{"t":"content","text":" with no battery cells,"},{"t":"text","text":"\n","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/5/B/iii/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" with an aggregate capacity of not less than 7 kilowatt-hours (or, in the case of a module for a hydrogen fuel cell vehicle, not less than 1 kilowatt-hour), and","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/5/B/iii/III","children":[{"t":"num","text":"(III)"},{"t":"content","text":" which is comprised of all other essential equipment needed for battery functionality, such as current collector assemblies and voltage sense harnesses, or any other essential energy collection equipment.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/c/6","children":[{"t":"num","text":"(6)"},{"t":"heading","text":"Applicable critical minerals"},{"t":"chapeau","text":"The term \u201capplicable critical mineral\u201d means any of the following:"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"Aluminum"},{"t":"chapeau","text":"Aluminum which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted from bauxite to a minimum purity of 99 percent alumina by mass, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99.9 percent aluminum by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Antimony"},{"t":"chapeau","text":"Antimony which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/B/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to antimony trisulfide concentrate with a minimum purity of 90 percent antimony trisulfide by mass, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/B/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99.65 percent antimony by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/C","children":[{"t":"num","text":"(C)"},{"t":"heading","text":"Barite"},{"t":"content","children":[{"t":"p","text":"Barite which is barium sulfate purified to a minimum purity of 80 percent barite by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/D","children":[{"t":"num","text":"(D)"},{"t":"heading","text":"Beryllium"},{"t":"chapeau","text":"Beryllium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/D/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to copper-beryllium master alloy, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/D/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent beryllium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/E","children":[{"t":"num","text":"(E)"},{"t":"heading","text":"Cerium"},{"t":"chapeau","text":"Cerium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/E/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to cerium oxide which is purified to a minimum purity of 99.9 percent cerium oxide by mass, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/E/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent cerium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/F","children":[{"t":"num","text":"(F)"},{"t":"heading","text":"Cesium"},{"t":"chapeau","text":"Cesium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/F/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to cesium formate or cesium carbonate, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/F/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent cesium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/G","children":[{"t":"num","text":"(G)"},{"t":"heading","text":"Chromium"},{"t":"chapeau","text":"Chromium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/G/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to ferrochromium consisting of not less than 60 percent chromium by mass, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/G/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent chromium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/H","children":[{"t":"num","text":"(H)"},{"t":"heading","text":"Cobalt"},{"t":"chapeau","text":"Cobalt which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/H/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to cobalt sulfate, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/H/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99.6 percent cobalt by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/I","children":[{"t":"num","text":"(I)"},{"t":"heading","text":"Dysprosium"},{"t":"chapeau","text":"Dysprosium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/I/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to not less than 99 percent pure dysprosium iron alloy by mass, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/I/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent dysprosium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/J","children":[{"t":"num","text":"(J)"},{"t":"heading","text":"Europium"},{"t":"chapeau","text":"Europium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/J/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to europium oxide which is purified to a minimum purity of 99.9 percent europium oxide by mass, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/J/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/K","children":[{"t":"num","text":"(K)"},{"t":"heading","text":"Fluorspar"},{"t":"chapeau","text":"Fluorspar which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/K/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to fluorspar which is purified to a minimum purity of 97 percent calcium fluoride by mass, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/K/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent fluorspar by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/L","children":[{"t":"num","text":"(L)"},{"t":"heading","text":"Gadolinium"},{"t":"chapeau","text":"Gadolinium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/L/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to gadolinium oxide which is purified to a minimum purity of 99.9 percent gadolinium oxide by mass, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/L/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent gadolinium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/M","children":[{"t":"num","text":"(M)"},{"t":"heading","text":"Germanium"},{"t":"chapeau","text":"Germanium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/M/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to germanium tetrachloride, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/M/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99.99 percent germanium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/N","children":[{"t":"num","text":"(N)"},{"t":"heading","text":"Graphite"},{"t":"content","children":[{"t":"p","text":"Graphite which is purified to a minimum purity of 99.9 percent graphitic carbon by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/O","children":[{"t":"num","text":"(O)"},{"t":"heading","text":"Indium"},{"t":"chapeau","text":"Indium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/O/i","children":[{"t":"num","text":"(i)"},{"t":"chapeau","text":" converted to\u2014"},{"t":"subclause","id":"/us/usc/t26/s45X/c/6/O/i/I","children":[{"t":"num","text":"(I)"},{"t":"content","text":" indium tin oxide, or","tail":"\n"}],"tail":"\n"},{"t":"subclause","id":"/us/usc/t26/s45X/c/6/O/i/II","children":[{"t":"num","text":"(II)"},{"t":"content","text":" indium oxide which is purified to a minimum purity of 99.9 percent indium oxide by mass, or","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/O/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent indium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/P","children":[{"t":"num","text":"(P)"},{"t":"heading","text":"Lithium"},{"t":"chapeau","text":"Lithium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/P/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to lithium carbonate or lithium hydroxide, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/P/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99.9 percent lithium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/Q","children":[{"t":"num","text":"(Q)"},{"t":"heading","text":"Manganese"},{"t":"chapeau","text":"Manganese which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/Q/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to manganese sulphate, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/Q/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99.7 percent manganese by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/R","children":[{"t":"num","text":"(R)"},{"t":"heading","text":"Metallurgical coal"},{"t":"content","children":[{"t":"p","text":"Metallurgical coal which is suitable for use in the production of steel (within the meaning of the notice published by the Department of Energy entitled \u201cCritical Material List; Addition of Metallurgical Coal Used for Steelmaking\u201d (90 Fed. Reg. 22711 (","children":[{"t":"text","text":"May 29, 2025","tail":"))), regardless of whether such production occurs inside or outside of the United States."}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/S","children":[{"t":"num","text":"(S)"},{"t":"heading","text":"Neodymium"},{"t":"chapeau","text":"Neodymium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/S/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to neodymium-praseodymium oxide which is purified to a minimum purity of 99 percent neodymium-praseodymium oxide by mass,","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/S/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" converted to neodymium oxide which is purified to a minimum purity of 99.5 percent neodymium oxide by mass\u202f","children":[{"t":"ref","text":"2"},{"t":"num","text":"2","tail":"\u202fSo in original. Probably should be followed by \u201c,\u2000or\u201d."},{"t":"text","text":"\u202fSo in original. Probably should be followed by \u201c,\u2000or\u201d."}],"tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/S/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" purified to a minimum purity of 99.9 percent neodymium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/T","children":[{"t":"num","text":"(T)"},{"t":"heading","text":"Nickel"},{"t":"chapeau","text":"Nickel which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/T/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to nickel sulphate, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/T/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent nickel by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/U","children":[{"t":"num","text":"(U)"},{"t":"heading","text":"Niobium"},{"t":"chapeau","text":"Niobium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/U/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to ferronibium, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/U/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent niobium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/V","children":[{"t":"num","text":"(V)"},{"t":"heading","text":"Tellurium"},{"t":"chapeau","text":"Tellurium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/V/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to cadmium telluride, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/V/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99 percent tellurium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/W","children":[{"t":"num","text":"(W)"},{"t":"heading","text":"Tin"},{"t":"chapeau","text":"Tin which is purified to low alpha emitting tin which\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/W/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" has a purity of greater than 99.99 percent by mass, and","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/W/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" possesses an alpha emission rate of not greater than 0.01 counts per hour per centimeter square.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/X","children":[{"t":"num","text":"(X)"},{"t":"heading","text":"Tungsten"},{"t":"content","children":[{"t":"p","text":"Tungsten which is converted to ammonium paratungstate or ferrotungsten.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/Y","children":[{"t":"num","text":"(Y)"},{"t":"heading","text":"Vanadium"},{"t":"content","children":[{"t":"p","text":"Vanadium which is converted to ferrovanadium or vanadium pentoxide.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/Z","children":[{"t":"num","text":"(Z)"},{"t":"heading","text":"Yttrium"},{"t":"chapeau","text":"Yttrium which is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/Z/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" converted to yttrium oxide which is purified to a minimum purity of 99.999 percent yttrium oxide by mass, or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/Z/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" purified to a minimum purity of 99.9 percent yttrium by mass.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/c/6/AA","children":[{"t":"num","text":"(AA)"},{"t":"heading","text":"Other minerals"},{"t":"chapeau","text":"Any of the following minerals, provided that such mineral is purified to a minimum purity of 99 percent by mass:"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" Arsenic.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" Bismuth.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/iii","children":[{"t":"num","text":"(iii)"},{"t":"content","text":" Erbium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/iv","children":[{"t":"num","text":"(iv)"},{"t":"content","text":" Gallium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/v","children":[{"t":"num","text":"(v)"},{"t":"content","text":" Hafnium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/vi","children":[{"t":"num","text":"(vi)"},{"t":"content","text":" Holmium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/vii","children":[{"t":"num","text":"(vii)"},{"t":"content","text":" Iridium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/viii","children":[{"t":"num","text":"(viii)"},{"t":"content","text":" Lanthanum.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/ix","children":[{"t":"num","text":"(ix)"},{"t":"content","text":" Lutetium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/x","children":[{"t":"num","text":"(x)"},{"t":"content","text":" Magnesium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xi","children":[{"t":"num","text":"(xi)"},{"t":"content","text":" Palladium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xii","children":[{"t":"num","text":"(xii)"},{"t":"content","text":" Platinum.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xiii","children":[{"t":"num","text":"(xiii)"},{"t":"content","text":" Praseodymium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xiv","children":[{"t":"num","text":"(xiv)"},{"t":"content","text":" Rhodium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xv","children":[{"t":"num","text":"(xv)"},{"t":"content","text":" Rubidium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xvi","children":[{"t":"num","text":"(xvi)"},{"t":"content","text":" Ruthenium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xvii","children":[{"t":"num","text":"(xvii)"},{"t":"content","text":" Samarium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xviii","children":[{"t":"num","text":"(xviii)"},{"t":"content","text":" Scandium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xix","children":[{"t":"num","text":"(xix)"},{"t":"content","text":" Tantalum.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xx","children":[{"t":"num","text":"(xx)"},{"t":"content","text":" Terbium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xxi","children":[{"t":"num","text":"(xxi)"},{"t":"content","text":" Thulium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xxii","children":[{"t":"num","text":"(xxii)"},{"t":"content","text":" Titanium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xxiii","children":[{"t":"num","text":"(xxiii)"},{"t":"content","text":" Ytterbium.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xxiv","children":[{"t":"num","text":"(xxiv)"},{"t":"content","text":" Zinc.","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/c/6/AA/xxv","children":[{"t":"num","text":"(xxv)"},{"t":"content","text":" Zirconium.","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subsec","id":"/us/usc/t26/s45X/d","children":[{"t":"num","text":"(d)"},{"t":"heading","text":"Special rules"},{"t":"chapeau","text":"In this section\u2014"},{"t":"para","id":"/us/usc/t26/s45X/d/1","children":[{"t":"num","text":"(1)"},{"t":"heading","text":"Related persons"},{"t":"content","children":[{"t":"p","text":"Persons shall be treated as related to each other if such persons would be treated as a single employer under the regulations prescribed under section 52(b).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/d/2","children":[{"t":"num","text":"(2)"},{"t":"heading","text":"Only production in the United States taken into account"},{"t":"chapeau","text":"Sales shall be taken into account under this section only with respect to eligible components the production of which is within\u2014"},{"t":"subpara","id":"/us/usc/t26/s45X/d/2/A","children":[{"t":"num","text":"(A)"},{"t":"content","text":" the United States (within the meaning of section 638(1)), or","tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/d/2/B","children":[{"t":"num","text":"(B)"},{"t":"content","text":" a possession of the United States (within the meaning of section 638(2)).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/d/3","children":[{"t":"num","text":"(3)"},{"t":"heading","text":"Pass-thru in the case of estates and trusts"},{"t":"content","children":[{"t":"p","text":"Under regulations prescribed by the Secretary, rules similar to the rules of subsection (d) of section 52 shall apply.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/d/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"33\u202fSo in original. There are two pars. (4). Sale of integrated components"},{"t":"content","children":[{"t":"p","text":"For purposes of this section, a person shall be treated as having sold an eligible component to an unrelated person if such component is integrated, incorporated, or assembled into another eligible component which is sold to an unrelated person.","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"para","id":"/us/usc/t26/s45X/d/4","children":[{"t":"num","text":"(4)"},{"t":"heading","text":"3 Restrictions relating to prohibited foreign entities"},{"t":"subpara","id":"/us/usc/t26/s45X/d/4/A","children":[{"t":"num","text":"(A)"},{"t":"heading","text":"In general"},{"t":"chapeau","text":"No credit shall be determined under subsection (a) for any taxable year if the taxpayer is\u2014"},{"t":"clause","id":"/us/usc/t26/s45X/d/4/A/i","children":[{"t":"num","text":"(i)"},{"t":"content","text":" a specified foreign entity (as defined in section 7701(a)(51)(B)), or","tail":"\n"}],"tail":"\n"},{"t":"clause","id":"/us/usc/t26/s45X/d/4/A/ii","children":[{"t":"num","text":"(ii)"},{"t":"content","text":" a foreign-influenced entity (as defined in section 7701(a)(51)(D), without regard to clause (i)(II) thereof).","tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"subpara","id":"/us/usc/t26/s45X/d/4/B","children":[{"t":"num","text":"(B)"},{"t":"heading","text":"Effective control"},{"t":"content","children":[{"t":"p","text":"In the case of a taxpayer for which section 7701(a)(51)(D)(i)(II) is determined to apply for any taxable year, no credit shall be determined under subsection (a) for such taxable year if such determination relates to an eligible component described in subsection (c)(1).","tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"}],"tail":"\n"},{"t":"text","text":"\n"},{"t":"text","text":"\n"}]}]}