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Advanced Manufacturing Production Credit

Internal Revenue Service

Base Amount

Potential Total

Incentive Attributes

Policy Type:
Tax Incentive
Start Date:
July 21, 2023
Expiration Date:
January 1, 2032
Applicable Technology: 
Combined heat and power properties
Incentive Type:
Rate:
Percentage:
Bonuses:

Eligibility Requirements

    Varies by technology (TBD)
    Request for Comments on Energy Security Tax Credits for Manufacturing Under Sections 48C and 45X (10/5/2022): https://www.irs.gov/pub/irs-drop/n-22-47.pdf
    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.
    Cannot claim 45X credit for property produced at facilities that received the 48C credit.
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