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:
- Extend Section 48E through December 31, 2029, with a “commence construction” safe harbor
- Reform FEOC supply chain restrictions so they are clear and administrable without new Treasury guidance
- Require Domestic Content for 48E eligibility, and increase the adjusted percentage
- Maintain transferability for the duration of the 45X AMPTC
- Maintain 48E/25D incentives for rooftop solar installations, which historically have the highest domestic content
