instagram logofacebook iconlinkedin logo

The Section 45X Advanced Manufacturing Production Tax Credit Should Cover Direct and Indirect Materials Costs and Costs Related to Extraction

Internal Revenue Service, Department of the Treasury

February 5, 2024

This issue brief provides an overview of why the IRS and Treasury Department should ensure the final 45X regulations include eligibility for direct and indirect materials costs and costs related to extraction. Doing so would facilitate the growth of a domestic critical minerals supply chain while helping to improve eligibility for the 30D New Clean Vehicle Tax Credit. [Full Text Here]


Back to Member Dashboard
About ZETA

National policies to support the electric vehicle supply chain.

The Zero Emission Transportation Association (ZETA) is a federal coalition focused on advocating for the advancement of the electric vehicle supply chain. ZETA is committed to enacting policies that drive EV adoption, create hundreds of thousands of jobs, and maintain American EV manufacturing dominance in global markets.