One Big Beautiful Bill Policy Priorities
The Section 45X Advanced Manufacturing Production Tax Credit, paired with the Domestic Content Bonus in the 48E ITC have unleashed a new wave of domestic solar manufacturing investment. The following are key priorities of the SEMA Coalition for the Senate to reform the House bill:
- Maintain the Section 48E 10% Domestic Content Bonus, with increased adjusted percentage
- Eliminate restrictions on integrated component manufacturing for the 45X AMPTC
- Strengthen the Prohibited Foreign Entity ownership restrictions
- Eliminate the leasing restriction for 48E, which historically has some of the highest domestic content
