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26 U.S. Code § 45X

IRA Statuatory Location:

13502

Tax Code Location:

26 U.S. Code § 45X

New or Modified Provision:

New

Eligible Recipients:

Domestic manufacturers

Tribal Eligibility:

Yes

Funded by:

U.S. Department of Treasury

Description

Provides a production tax credit for domestic manufacturing of components for solar and wind energy, inverters, battery components, and critical minerals.
Direct Pay Eligibility:
None
Transferability:
Yes
Stackability:
Cannot claim 45X credit for property produced at facilities that received the Inflation Reduction Act 48C credit.
Energy Community Bonus:
No

Relevant Announcements

Related Resources

Additional information is available on the Resources page.

Key Details

Period of Availability
Credit for critical minerals is permanent starting in 2023. For other items, the full credit is available between 2023-2029 and phases down over 2030-2032.
Tax Mechanism:
Production tax credit
Base Credit Amount:
Varies by technology
Bonus Credit Amount:
None
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