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Earth Energy Log
policy

IRA 45X

Also known as: Section 45X Advanced Manufacturing Production Credit

US Inflation Reduction Act per-unit production tax credit for domestic manufacturing of solar modules, cells, wafers, batteries, and wind components.

IRA Section 45X is a per-watt (for solar) and per-kWh (for batteries) US tax credit paid to manufacturers of clean energy components produced in the United States. 2026 rates: $0.07/W for modules, $0.04/W for cells, $0.012/W for wafers, $0.03/W for backsheets/glass, plus $35/kWh for battery cells. The credit transformed First Solar, Qcells US, and triggered ~$40B of announced US solar manufacturing investment 2022–2026.

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