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Advanced Manufacturing Production Credit – 26 U.S. Code § 45X

IRA Statuatory Location:


Tax Code Location:

26 U.S. Code § 45X

New or Modified Provision:


Eligible Recipients:

Domestic manufacturers

Tribal Eligibility:



Funded by:

U.S. Department of Treasury


Provides a production tax credit for domestic manufacturing of solar and wind energy, inverters, battery components, and critical minerals. Domestic manufacturers
Direct Pay Eligibility:
Yes, for tax-exempt organizations, states, political subdivisions, the Tennessee Valley Authority, Indian Tribal governments, Alaska Native Corporations, and rural electricity co-ops. Entities other than applicable entities are eligible for up to 5 years of direct pay (which expires at the end of 2032) for tax years after December 31, 2022 in which they produce eligible components if they make an election.
Cannot claim 45X credit for property produced at facilities that received the Inflation Reduction Act 48C credit.
Energy Community Bonus:

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:
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