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IRA Section 48C Advanced Energy Manufacturing & Recycling Tax Credit

U.S. Department of Energy / IRS (DOE)IRA-48C
Max per Applicant

Varies

Maximum a single org can receive

Deadline

Closed (Dec 31, 2025)

Jurisdiction

United States

About This Program

Provides a 30% investment tax credit for qualifying advanced energy projects, including manufacturing facilities for clean energy equipment and industrial decarbonization projects. Projects must be certified by the IRS through a competitive application process.

Key Requirements & Eligibility

  • 1Project must manufacture, fabricate, or assemble clean energy equipment or components
  • 2Facility must be located in the United States
  • 330% credit applies; increases to 40% for projects in designated energy communities
  • 4Application must be submitted to IRS for allocation โ€” credits are capped per funding round
  • 5Must meet prevailing wage and registered apprenticeship requirements for full credit
  • 6Must be a mobile BESS unit or stationary energy storage system to qualify under storage provisions
  • 7Facilities re-equipping for critical material processing or recycling are also eligible

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Apply or Learn More

Visit the official page to review full eligibility requirements and apply.

Official Source
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Applicable Industries

Energy ManagementManufacturingClean Technology
Official Source