,,ii  #aagth ,,congress  #ast ,session  
,s4 #cjia  ,,in ,,the ,,senate ,,of     
,,the ,,united ,,states  ,october #bg1  
#bjba,mr4 ,ossoff 7for himself1 ,mr4    
,warnock1 ,ms4 ,stabenow1 and ,mr4      
,bennet7 introduced the following bill2 
which was read twice and referred to the
 ,committee on ,finance  ,a ,,bill  ,to 
amend the ,internal ,revenue ,code of   
#aihf to establish the advanced solar   
manufacturing production credit4  #a4   
,short title ,this ,act may be cited as 
the ,solar ,energy ,manufacturing for   
,america ,act4  #b4 ,advanced solar     
manufacturing production credit  7a7 ,in
 general ,subpart ,c of part ,,iv of    
subchapter ,a of chapter #a of the      
,internal ,revenue ,code of #aihf is    
amended by adding at the end the        
following new section3  #cf;,c4         
,advanced solar manufacturing production
 credit  7a7 ,in general  7#a7          
,allowance of credit ,there shall be    
allowed as a credit against the tax     
imposed by this subtitle for any taxable

 year an amount equal to the sum of the 
credit amounts determined under         
subsection 7b7 with respect to each     
solar component which is-- 7,a7 produced
 by such taxpayer1 and  7,b7 during the 
taxable year-- 7i7 sold by the taxpayer 
to-- 7,i7 an unrelated person1 or       
7,,ii7 a related person for the use of  
such person in their trade or business  
7with the exception of any trade or     
business related to resale of such solar
 component without any subsequent       
modification1 assembly1 or integration  
into a project71 or  7ii7 placed in     
service or operation by the taxpayer or 
any other person4  7#b7 ,production and 
sale must be in trade or business ,any  
solar component produced and sold by the
 taxpayer shall be taken into account   
only if the production and sale         
described in paragraph 7#a7 is in a     
trade or business of the taxpayer4  7b7 
,credit amount  7#a7 ,in general        
,subject to paragraph 7#c71 the amount  
determined under this subsection with   

respect to any solar component shall be 
equal to-- 7,a7 in the case of an       
integrated module1 an amount equal to   
the product of-- 7i7 #aa cents1         
multiplied by  7ii7 the capacity of such
 module 7expressed on a per direct      
current watt basis71  7,b7 in the case  
of a photovoltaic cell1 an amount equal 
to the product of-- 7i7 #d cents1       
multiplied by  7ii7 the capacity of such
 cell 7expressed on a per direct current
 watt basis71  7,c7 in the case of a    
photovoltaic wafer1 #ab per square      
meter1  7,d7 in the case of solar grade 
polysilicon1 #c per kilogram1  7,e7 in  
the case of a solar module which is not 
an integrated module1 an amount equal to
 the product of-- 7i7 #g cents1         
multiplied by  7ii7 the capacity of such
 module 7expressed on a per direct      
current watt basis71  7,f7 in the case  
of a solar tracker torque tube1 an      
amount equal to the product of-- 7i7 #hg
 cents1 multiplied by  7ii7 the mass of 
such torque tube 7expressed on a per    

kilogram basis71  7,g7 in the case of a 
solar tracker longitudinal purlin1 an   
amount equal to the product of-- 7i7 #hg
 cents1 multiplied by  7ii7 the mass of 
such longitudinal purlin 7expressed on a
 per kilogram basis71  7,h7 in the case 
of a solar structural fastener1 an      
amount equal to the product of-- 7i7    
#b4bh1 multiplied by  7ii7 the mass of  
such structural fastener 7expressed on a
 per kilogram basis71 and  7,i7 in the  
case of an inverter1 an amount equal to 
the product of-- 7i7 the applicable     
amount1 multiplied by  7ii7 the capacity
 of such inverter 7expressed on a per   
alternating current watt basis74  7#b7  
,applicable amount ,for purposes of     
paragraph 7#a77;,i71 the applicable     
amount with respect to any inverter     
shall be-- 7,a7 in the case of a central
 inverter1 #j4be cents1  7,b7 in the    
case of a utility-scale inverter1 #a4e  
cents1  7,c7 in the case of a commercial
 inverter1 #b cents1  7,d7 in the case  
of a residential inverter1 #f4e cents1  

and  7,e7 in the case of a              
microinverter1 #aa cents4  7#c7 ,phase  
out  7,a7 ,in general ,in the case of   
any solar component sold after ,december
 #ca1 #bjbh1 the amount determined under
 this subsection with respect to such   
component shall be equal to the product 
of-- 7i7 the amount determined under    
paragraph 7#a7 with respect to such     
component1 as determined without regard 
to this paragraph1 multiplied by  7ii7  
the phase out percentage under          
subparagraph 7,b74  7,b7 ,phase out     
percentage ,the phase out percentage    
under this subparagraph is equal to--   
7i7 in the case of a solar component    
sold during calendar year #bjbi1 #gj    
percent1  7ii7 in the case of a solar   
component sold during calendar year     
#bjcj1 #ce percent1 and  7iii7 in the   
case of a solar component sold after    
,december #ca1 #bjcj1 #j percent4  7c7  
,definitions and other rules ,in this   
section-- 7#a7 ,solar component ,the    
term solar component means any property 

described in paragraph 7#b74  7#b7      
,other definitions  7,a7 ,integrated    
module ,the term integrated module means
 a solar module produced by a single    
manufacturer through the conversion of a
 photovoltaic wafer or other            
semiconductor material into an end      
product which is-- 7i7 suitable to      
generate electricity when exposed to    
sunlight1 and  7ii7 ready for           
installation without additional         
manufacturing processes4  7,b7          
,photovoltaic cell ,the term            
photovoltaic cell means the smallest    
semiconductor element of a solar module 
which performs the immediate conversion 
of light into electricity4  7,c7        
,photovoltaic wafer ,the term           
photovoltaic wafer means a thin slice or
 sheet of semiconductor material of at  
least #bdj square centimeters produced  
by a single manufacturer-- 7i7 either-- 
7,i7 directly from molten solar grade   
polysilicon1 or  7,,ii7 through         
formation of an ingot from molten       

polysilicon and subsequent slicing1 and 
7ii7 which comprises the substrate of a 
photovoltaic cell4  7,d7 ,solar grade   
polysilicon ,the term solar grade       
polysilicon means silicon which is-- 7i7
 suitable for use in photovoltaic       
manufacturing1 and  7ii7 purified to a  
minimum purity of #ii4iiiiii percent    
silicon by mass4  7,e7 ,solar module    
,the term solar module means the        
connection and lamination of            
photovoltaic cells into an              
environmentally protected final assembly
 which is-- 7i7 suitable to generate    
electricity when exposed to sunlight1   
and  7ii7 ready for installation without
 an additional manufacturing process4   
7,f7 ,solar tracker components  7i7 ,in 
general ,the term solar tracker means a 
structural support element which        
supports and mechanically moves solar   
panels to varying angles with respect to
 the position of the sun to optimize    
solar panel output throughout the day4  
7ii7 ,solar tracker torque tube ,the    

term solar tracker torque tube means a  
tubular structural steel support element
 of any cross-sectional shape which--   
7,i7 is part of a solar tracker1  7,,ii7
 may be assembled from individually     
manufactured segments1  7,,iii7 spans   
longitudinally between foundation posts1
  7,,iv7 supports a solar panel 7with or
 without the use of additional support  
rails71 and  7,v7 is rotated by means of
 a drive system4  7iii7 ,solar tracker  
longitudinal purlin ,the term solar     
tracker longitudinal purlin means a     
structural steel support element which  
satisfies the conditions described in   
subclauses 7,i7 through 7,v7 of clause  
7ii74  7iv7 ,solar structural fastener  
,the term solar structural fastener     
means a component which is used to      
connect-- 7,i7 segments of a solar      
tracker torque tube or solar tracker    
longitudinal purlin1  7,,ii7 the        
mechanical and drive system components  
of a solar tracker to the foundation of 
such solar tracker1 or  7,,iii7 solar   

tracker torque tubes or solar tracker   
longitudinal purlins to drive           
assemblies4  7,g7 ,inverters  7i7 ,in   
general ,the term inverter means an end 
product which is suitable to convert    
direct current electricity into         
alternating current electricity4  7ii7  
,central inverter ,the term central     
inverter means an inverter which is     
suitable for large utility-scale systems
 and has a capacity which is greater    
than #a1ejj kilowatts 7expressed on a   
per alternating current watt basis74    
7iii7 ,commercial inverter ,the term    
commercial inverter means an inverter   
which-- 7,i7 is suitable for commercial 
applications1  7,,ii7 has a rated output
 of #bjh1 #dhj1 or #fjj volt three-phase
 power1 and  7,,iii7 has a capacity     
which is not less than #bj kilowatts and
 not greater than #agj kilowatts        
7expressed on a per alternating current 
watt basis74  7iv7 ,microinverter ,the  
term microinverter means an inverter    
which-- 7,i7 is suitable to connect with

 at least one integrated module or solar
 module1  7,,ii7 has a rated output of  
#abj volt single-phase power1 and       
7,,iii7 has a capacity which is not     
greater than #fej watts 7expressed on a 
per alternating current watt basis74    
7v7 ,residential inverter ,the term     
residential inverter means an inverter  
which-- 7,i7 is suitable to connect with
 at least one integrated module or solar
 module for a residence1  7,,ii7 has a  
rated output of #abj volt single-phase  
power1 and  7,,iii7 has a capacity which
 is not greater than #bj kilowatts      
7expressed on a per alternating current 
watt basis74  7vi7 ,utility-scale       
inverter ,the term utility-scale        
inverter means an inverter which-- 7,i7 
is suitable for large utility-scale     
systems1  7,,ii7 has a rated output of  
not less than #dhj volt three-phase     
power1 and  7,,iii7 has a capacity which
 is greater than #agj kilowatts and not 
greater than #a1ejj kilowatts 7expressed
 on a per alternating current watt      

basis74  7#c7 ,related persons ,persons 
shall be treated as related to each     
other if such persons would be treated  
as a single employer under the          
regulations prescribed under section    
#eb7;b74 ,in the case of a corporation  
which is a member of an affiliated group
 of corporations filing a consolidated  
return1 such corporation shall be       
treated as selling components to an     
unrelated person if such component is   
sold to such a person by another member 
of such group4  7#d7 ,only production in
 the ,united ,states taken into account 
,sales shall be taken into account under
 this section only with respect to solar
 components the production of which is  
within-- 7,a7 the ,united ,states       
7within the meaning of section #fch7a771
 or  7,b7 a possession of the ,united   
,states 7within the meaning of section  
#fch7b774  7#e7 ,pass-thru in the case  
of estates and trusts ,under regulations
 prescribed by the ,secretary1 rules    
similar to the rules of subsection 7d7  

of section #eb shall apply4  7d7        
,registration  7#a7 ,in general ,the    
,secretary shall require any person     
claiming tax benefits under the         
provisions of this section to register  
with the ,secretary at such time1 in    
such form and manner1 and subject to    
such terms and conditions1 as the       
,secretary may by regulations prescribe4
 ,a registration under this subsection  
may be used only in accordance with     
regulations prescribed under this       
subsection4  7#b7 ,registration in event
 of change in ownership ,under          
regulations prescribed by the           
,secretary1 a person 7other than a      
corporation the stock of which is       
regularly traded on an established      
securities market7 shall be required to 
re-register under this subsection if    
after a transaction 7or series of       
related transactions7 more than #ej     
percent of ownership interests in1 or   
assets of1 such person are held by      
persons other than persons 7or persons  

related thereto7 who held more than #ej 
percent of such interests or assets     
before the transaction 7or series of    
related transactions74  7#c7 ,denial1   
revocation1 or suspension of            
registration ,rules similar to the rules
 of section #dbbb7;c7 shall apply to    
registration under this section4  7#d7  
,information reporting ,the ,secretary  
may require-- 7,a7 information reporting
 by any person registered under this    
subsection1 and  7,b7 information       
reporting by such other persons as the  
,secretary deems necessary to carry out 
this section4  4  7b7 ,conforming       
amendments  7#a7 ,section               
#fbaa7;b77#d77;,a7 of the ,internal     
,revenue ,code of #aihf is amended by   
inserting #cf;,c1 after #cf;,b14  7#b7  
,paragraph 7#b7 of section #acbd7;b7 of 
title #ca1 ,united ,states ,code1 is    
amended by inserting #cf;,c1 after      
#cf;,b14  7#c7 ,the table of sections   
for subpart ,c of part ,,iv of          
subchapter ,a of chapter #a of the      

,internal ,revenue ,code of #aihf is    
amended by inserting after the item     
relating to section #cf;,b the following
 new item3  ,sec4 #cf;,c4 ,advanced     
solar manufacturing production credit4  
4  7c7 ,effective date ,the amendments  
made by this section shall apply to     
components produced and sold after      
,december #ca1 #bjba4