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Advanced Manufacturing Production Credit

Federal Section 45X production tax credit for eligible clean energy components and critical minerals produced and sold by manufacturers.

About this program

Visit the program website for full details.

Eligibility

Eligible taxpayers are manufacturers that produce and sell qualifying clean energy components or critical minerals in the United States, including New Mexico manufacturers meeting Section 45X rules.

Requirements

  • Produce eligible components or critical minerals in the United States
  • Sell qualifying production to an unrelated person or meet applicable related-party election rules
  • Maintain production, sales, cost, and facility documentation