后,你.S. House of Representatives passed the Build Back Better bill on Friday, 11月19日, 该法案现在将提交参议院审议. Included in the bill is a suite of incentives for the domestic manufacturing of “strategic clean energy components.”
具体地说, the incentives include investment tax credits for advanced energy manufacturing capacity, in combination with targeted domestic supply chain production tax credits.
The suite of incentives represents a historic investment in American manufacturing, which is in line with President Joe Biden’s promise of revitalizing manufacturing 和 ensuring that the United States is globally competitive in the production of 21st century technologies.
The Deep Dive: Bill Calls for Revising, Exp和ing Section 48C of the Tax Code
这所房子 筹款委员会摘要 specifically spells out incentives for advanced energy projects, including the provision of a base credit 和 bonus credit for projects that create jobs 和 reduce carbon emissions.
In particular, the bill revises 和 exp和s Section 48C of the Tax Code. This section of the tax code currently provides investment tax credits (ITCs) for projects that equip or exp和 manufacturing facilities that produce specified renewable energy equipment, 包括风, 太阳能和地热性质, 燃料电池, 微型电网, 和 carbon capture 和 sequestration property. 在扩张, “water” is specifically included as a “renewable resource” under section 48C for purposes of “qualifying advanced energy projects.” Therefore, water is now explicitly part of this list.
作为修订和扩充的一部分, the bill adds new eligible facilities that manufacture energy storage systems 和 components, electric grid modernization equipment or components, electric vehicles or bicycles 和 recharging or refueling equipment, 用于生产清洁氢气的特性, battery or energy storage recycling property, 和 equipment which re-equips a manufacturing facility with equipment designed to reduce greenhouse emissions by at least 20%. Many components used in hydropower plants would be manufactured at such facilities.
The tax credit for these new eligible facilities will be 30% — as long as prevailing wage 和 apprenticeship requirements are met. If such requirements are not met, the credit rate is 6%.
和, the bill includes direct pay as an option, in which the eligible facility can choose to receive direct payments from the federal government instead of the tax credits.
For calendar years 2022 和 2023, $8 billion in credits would be allocated. 2024年至2031年，1美元.将拨出8750亿欧元. Portions of the allocations would be reserved for projects in communities that have experienced substantial losses in automotive manufacturing ($800 million for 2022 和 2023 和 $300 million thereafter). These same amounts are reserved for projects in “energy communities” (i.e., historically oil, gas 和 coal communities). The eligible facilities must be placed in service within four years of receiving an allocation.
Tax credits received under Section 48C would be “exclusive” – meaning the credit would not available for any investment if a credit is allowed under the Tax Code’s sections 48, 48A, 48B, 48F, 45问或45 x.
美国的新税收抵免政策.S. facilities that manufacture clean energy technologies are essential to meet the goals of growing domestic clean energy manufacturing, 支持国内供应链, creating jobs in the clean technology manufacturing sector, 和 increasing American clean energy exports.
为你.S. 水电行业, these credits will help maintain existing manufacturing facilities across the country, 增加更多的国内设施, 创造高薪的工作岗位.
在总, the historic investments outlined in the Build Back Better legislation will help ensure the deployment of clean energy at the scale necessary to address the climate crisis.