Section 45X Advanced Manufacturing Production Tax Credit
Per-unit federal tax credit for U.S. manufacturers of solar, wind, battery, inverter, and critical mineral components.
About this program
Section 45X provides per-unit federal tax credits for the domestic production of clean energy components: solar modules, photovoltaic cells, wafers, polysilicon, wind blades, towers, nacelles, batteries (cells, modules), inverters, and critical minerals. Credits are transferable for cash. The One Big Beautiful Bill Act (July 2025) terminates wind components after 2027 and phases out critical minerals between 2030-2033 (with metallurgical coal ending 2029), and adds new Foreign Entity of Concern (FEOC) restrictions starting in 2026.
Eligibility
U.S. manufacturers that produce eligible components in the United States or its territories and sell them to unrelated parties (with some related-party exceptions). Facilities awarded the 48C credit are generally ineligible for 45X for the same production.
Requirements
- Confirm components qualify as Section 45X eligible components
- Document substantial transformation (more than minor assembly)
- Track production volume and verify domestic content