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Advanced Manufacturing Production Credit — Section 45X (IRA)

Advanced Manufacturing Production Credit — Section 45X — TY2025 / Filed

Provides production-based tax credits to United States manufacturers of clean energy components and materials.

OpenInternal Revenue ServiceUnited States

The Section 45X Advanced Manufacturing Production Credit, established by the Inflation Reduction Act of 2022, provides a production-based federal tax credit to U.S. manufacturers of eligible clean energy components. Unlike investment credits, Section 45X is tied to units produced and sold — not capital expenditure — with credit rates set by component type: solar energy components, wind energy comp

US manufacturers of solar energy components, wind energy components, inverters, electrode active materials, battery components, and applicable critical minerals.

CycleiHow often this grant runs — e.g. annually, on a rolling basis, or a one-off call.Annual
Next deadlineiThe next date applications are due. Rolling means you can apply any time.15 Oct 2026
Decision timeiTypical time from the deadline to the funder's decision.
Project durationiHow long the funded work is expected to run.
Award typeiThe form of funding — grant, equity, loan, tax credit, etc.Tax credit
Match fundingiThe share of project costs you must cover yourself. 0% = fully funded.0%
Funding pooliThe total budget available across all awards in this round.

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Last verified: 22 Jul 2026Source: www.irs.gov