《通货膨胀削减法案》：先进制造业生产税收抵免和相关税收激励措施的状况.pdf

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1、Smart In Your WThe Inflation Reduction Act:The State of the Advanced Manufacturing Production Tax Credit and Related Tax IncentivesSamantha Overly Patel,PartnerOctober 8th,2024Smart In Your W2Agenda1.The Advanced Manufacturing Production Tax Credit2.The Investment Tax Credit,the Production Tax Credi

2、t,and Domestic Content Requirements3.Hot Topics for AMPC Qualification4.The Future of Inflation Reduction Act Tax IncentivesSmart In Your W3The Advanced Manufacturing Production Credit(Section 45X)The Advanced Manufacturing Production Credit(AMPC):Provides a credit with respect to each eligible comp

3、onent which is produced by a taxpayer and sold by such taxpayer to an unrelated person during the applicable taxable year.The full AMPC credit is available between 2023-2029 with a phase down from 2030-2032.Solar specific“eligible components”and the AMPC available with respect to such components inc

4、lude the following:Photovoltaic cell,an amount equal to 4 cents multiplied by the capacity of such cell(expressed on a per direct current watt basis);Photovoltaic wafer,$12 per square meter;Solar grade polysilicon,$3 per kilogram;Polymeric backsheet,40 center per square meter;Solar module,an amount

5、equal to the product of 7 cents by the capacity of such module(expressed on a per direct current watt basis);andTorque tube,87 cents per kilogram.Smart In Your W4The Investment Tax Credit(Sections 48 and 48E)INVESTMENT TAX CREDIT(ITC)(Section 48):General:A credit for the costs of renewable energy pr

6、operty(e.g.,equipment that generates clean electricity).Timing:Available for eligible property placed in service through December 31,2024.Amount:Generally,the credit is equal to 6%of eligible costs and is increased to 30%if the project has a maximum net output of less than 1 megawatt of electrical(a