OVERVIEW

The Manufacturing Production Tax Credit was established to support the development of a U.S.-based advanced energy supply chain. Manufacturers of the components that comprise solar arrays, wind projects, and energy storage systems, as well as producers of critical materials, receive a credit for each unit they make in America. This credit is designed to encourage the onshoring of not only final assembly, but each step in an integrated supply chain, strengthening American energy security. Since the credit was first established in 2022, companies have announced $89 billion in new manufacturing projects in the U.S., over 4x the investment of the prior two years. 


SUCCESS STORY

Lunar Energy American Battery Manufacturing

  • Status: Operational
  • LocationMountain View, CA (Santa Clara County)
  • Congressional District: California 18th  
  • TechnologyBattery Manufacturing
  • Relevant Tax ProvisionManufacturing Production Tax Credit (45X)
  • Fast Facts:
    • Lunar employs 140 people in the State of California.
    • Lunar’s manufacturing operations for four different products and millions of dollars in capital investments have created dozens of manufacturing jobs.
    • Lunar’s batteries are made in America and provide reliable, dispatchable energy to homeowners during extreme weather events and during peak demand. 

SUCCESS STORY

Enphase Battery and Microinverter Manufacturing Facility

  • Status: Operational
  • Location: Arlington, TX (Tarrant County)
  • Congressional District: Texas 6th
  • Technology: Batteries and Microinverters
  • Relevant Tax Provisions: 
    • Manufacturing Production Credit (45X) 
    • Technology produced at this facility can qualify for the Investment Tax Credit (ITC) & Domestic Content Adder
  • Fast Facts:
    • Enphase invested nearly $20 million in private capital to develop this new facility, in addition to significant capital investments from its contract manufacturer.
    • The facility, paired with the South Carolina plant, can support the production of over 20 million microinverters annually, enabling the addition of over a million new solar homes in the U.S. per year.
    • Between this project and a second facility in South Carolina, these investments are estimated to have created over 1,200 jobs.

SUCCESS STORY

Rivian Auto Plant 

  • Status: Operational 
  • Location: McLean County, IL 
  • Congressional District: Illinois 17th 
  • Technology: Electric Vehicles 
  • Relevant Tax Provisions:
    • Manufacturing Production Credit (45X) 
    • Producing vehicles that qualify for the Clean Commercial Vehicles Credit (45W) and New Clean Vehicle Credit (30D)
  • Fast Facts: 
    • Rivian purchased a shuttered automotive manufacturing plant in Normal, IL in 2017. Since then, Rivian has added thousands of manufacturing jobs to McLean County, with plans to add hundreds more as the company expands the original footprint of the plant to launch its next generation R2 platform. 
    • Since starting operations in 2021, the plant has produced over 100,000 vehicles.
    • Rivian collaborates with Heartland Community College in Normal, IL, to administer an Associate in Applied Science Degree program focused on electric vehicle (EV) technology. The company provides its technology for training and company employees serve as instructors.   
SUCCESS STORY

Goodyear Solar Module Assembly Plant 

  • Status: Operational
  • Location:  Goodyear, AZ (Maricopa County)
  • Congressional District: Arizona 9th
  • TechnologySolar Module Assembly
  • Relevant Tax ProvisionManufacturing Production Tax Credit (45X)
  • Fast Facts:
    • 1.5 GW of annual production capacity, with room to expand to 2 GW.
    • The facility is producing 10,000 modules per day.
    • At full capacity, the facility will create 630 local, good-paying jobs.

SUCCESS STORY

Hyundai / LG Gigafactory

  • Status: Operational
  • LocationBryan County, GA
  • Congressional District: Georgia 1st
  • Technology: Electric Vehicle (EV) Batteries
  • Relevant Tax Provision: 
    • Manufacturing Production Tax Credit (45X)
  • Fast Facts: 
    • Automaker Hyundai and LG Energy Solutions have invested $6.5 billion in Bryan County to build its newly operational EV battery plant.
    • At full capacity, the facility will create 3,000 jobs in Southeast Georgia and 8,000 jobs by 2030.
    • The facility can produce approximately 30 gigawatt-hours of batteries annually, enough to power 300,000 vehicles, many of which will be produced at the neighboring metaplant. 

SUCCESS STORY

CS Wind Manufacturing Facility

  • Status: In Construction 
  • Location:  Pueblo, CO (Pueblo County)
  • Congressional District: Colorado 3rd
  • Technology: Wind Turbine Manufacturing
  • Relevant Tax Provision: Manufacturing Production Tax Credit (45X)
  • Fast Facts:
    • Once completed, CS Wind’s Colorado project will be the largest wind turbine tower manufacturing facility. 
    • Across its existing Pueblo operations, CS Wind employs roughly 650 workers. By 2028, CS Wind’s Pueblo new facility will add 850 new, good-paying jobs to construct their turbine towers.
    • Ultimately, the plant will produce approximately 10,000 wind turbine tower sections annually. 

SUCCESS STORY

Windsor Blades Factory & Brighton Nacelles Factory

  • Status: Operational
  • Location:  
    • Windsor, CO (Weld County)
    • Brighton, CO (Adams County)
  • Congressional Districts: Colorado 4th and 8th
  • Technology: Wind Turbine Manufacturing 
  • Relevant Tax Provision: Manufacturing Production Tax Credit (45X)
  • Fast Facts:
    • Vestas’ Windsor and Brighton factories produce state-of-the-art components for wind turbines by one of the world’s leading turbine manufacturers. 
    • In Colorado alone, Vestas has hired more than 700 new employees in the past year and is actively recruiting to scale up to more than 1,000. 
    • Vestas has invested $40 million between the two factories to prepare for its growing manufacturing operations. 

SUCCESS STORY

Target Corporation –  Store T2197

  • Status: Operational
  • Location:  Westminster, CO (Adams County)
  • Congressional Districts: Colorado 4th 
  • Technology: Rooftop solar
  • Relevant Tax Provision: Investment Tax Credit (ITC)
  • Fast Facts:
    • Target invested in a 497-kilowatt rooftop solar system, developed by Powerflex, which has saved them roughly $40,000 per year.
    • Over the course of project’s construction, it created roughly 15 jobs.



SUCCESS STORY

EV Battery Cell Plant

  • Status: In Construction
  • Location: New Carlisle, IN (St. Joseph County)
  • Congressional District: Indiana 2nd
  • Technology: Electric Vehicle (EV) Batteries
  • Relevant Tax Provisions: 
    • Manufacturing Production Tax Credit (45X)
    • Batteries produced at this facility will help vehicles qualify for the New Clean Vehicle Credit (30D)  
  • Fast Facts:
    • General Motors (GM) and Samsung SDI are investing $3 billion in a joint venture to establish an EV battery cell plant in Northern Indiana.
    • Construction of the plant will create an estimated 1,000 local jobs. Once fully operational in 2026, the facility will employ approximately 1,700 people.
    • At full capacity, the plant should be able to produce 30 Gigawatts-hours of battery capacity annually, helping GM scale its EV capacity to more than 1 million units per year.

SUCCESS STORY

Factorial Energy 

  • Status: Operational
  • Location: Methuen, MA (Essex County)
  • Congressional District: Massachusetts 3rd
  • Technology: Battery Manufacturing
  • Relevant Tax Provision: Manufacturing Production Tax Credit (45X)
  • Fast Facts:
    • Factorial Energy opened its battery manufacturing facility in Methuen, MA in 2023. Factorial invested $50 million and at full capacity, the facility will create 150 local jobs. 
    • The 200 MWh factory will be the largest solid-state battery assembly line in the U.S.
    • Thanks to the Manufacturing Production Tax Credit (45X), Factorial will build its solid-state battery cells here in the U.S., bolstering the domestic supply chain for critical minerals and batteries.

SUCCESS STORY

Nextracker Las Vegas Factory 

  • Status: Operational
  • Location:  Las Vegas, NV (Clark County)
  • Congressional District: Nevada 3rd
  • Technology: Solar Tracker and Mounting 
  • Relevant Tax Provisions:
    • Manufacturing Production Tax Credit (45X)
    • Domestic Content Adder
  • Fast Facts:
    • Nextracker’s American-made solar trackers are the first in the nation to achieve 100% domestic content value. 
    • Together, Nextracker’s Nevada factories will be able to support components for more than 2 GW of solar power, equivalent to 400,000 U.S. homes. 
    • Since 2021, Nextracker has opened more than 20 American manufacturing facilities, creating thousands of jobs across the country. 

SUCCESS STORY

Redwood Materials Battery Recycling Factory

  • Status: Operational and Expanding
  • Location: Sparks, NV (Washoe County)
  • Congressional District: Nevada 2nd
  • Technologies: Battery and Critical Minerals Recycling and Processing
  • Relevant Tax Provision(s): Manufacturing Production Tax Credit (45X)
  • Fast Facts:
    • Redwood Materials employs roughly 1,600 workers across its battery recycling operations and is expected to create 3,400 good-paying construction jobs as its operations expand throughout Nevada and South Carolina. 
    • Redwood has made over $1.1 billion in investments in the State of Nevada and plans to generate over $183 million in tax revenues over the next 20 years. 
    • At full capacity, Redwood plans to produce 100 GWh of battery materials per year, enough to power more than one million electric vehicles. Redwood is onshoring crucial parts of the advanced energy supply chain and helping make America competitive on the global critical minerals stage. 

SUCCESS STORY

Rhyolite Ridge

  • Status: Permitting Approved
  • Location: Esmerelda County, NV
  • Congressional District: Nevada 4th
  • Technology: Advanced Critical Minerals Mining and Processing
  • Relevant Tax Provision: Manufacturing Production Tax Credit (45X)
  • Fast Facts:
    • Ioneer’s Rhyolite Ridge project will be one of America’s first advanced, low-cost lithium mining projects. Sourcing domestic lithium is crucial to American energy security and dominance as demand for critical minerals has increased in recent years. 
    • Ioneer will provide 400-500 construction jobs and 250-300 jobs once fully operational. The project will generate $15-25 million in public revenues throughout its construction phase and as much as $31 million in annual revenues once fully operational. 
    • Rhyolite Ridge contains enough lithium to power 50 million electric vehicles and will bolster America’s critical mineral supply chains. 

SUCCESS STORY

Form Factory 1

  • Status: Operational
  • Location (County / City): Weirton, WV (Hancock County); Near Pennsylvania Border
  • Congressional District: West Virginia 2nd
  • Technology: Energy Storage
  • Relevant Tax Provision(s): 
    • Manufacturing Production Tax Credit (45X)
    • Products from this facility are eligible for the Investment Tax Credit (ITC) and Domestic Content adder
  • Fast Facts:
    • Factory 1 is the manufacturing hub for Form’s long-duration iron air energy storage systems. These storage systems are designed to store and discharge electricity for 100 hours, long enough to cover the typical outage after a hurricane, wildfire, or other extreme weather event.
    • Form Factory 1, which is situated at the historic site of the former Weirton Steel mill represents an investment of nearly $800 million in public and private capital.
    • The 550,000-square-foot factory currently employs 300 people with family-sustaining manufacturing jobs. By 2028, Factory 1 is set to nearly double in size, supporting more than 750 employees. 

SUCCESS STORY

Nextracker/JENNMAR Steel Factory

  • Status: Operational
  • Location: Leetsdale, PA (Allegheny County)
  • Congressional District:  Pennsylvania 17th
  • Technology: Solar Trackers
  • Relevant Tax Provisions: 
    • Manufacturing Production Tax Credit (45X)
    • Content produced at this facility will be eligible for the Investment Tax Credit (ITC) & Domestic Content adder
  • Fast Facts:
    • The plant, housed in a restored Bethlehem Steel factory, employs approximately 500 workers with family-sustaining jobs and sustains a manufacturing tradition in the community that dates back a century.
    • Utilizing U.S.-made steel, the plant produces enough tracker torque tubes annually to sustain 4,000 megawatts of new solar projects each year.
    • This project is the latest in a series of significant capital investments that JENNMAR, a premier steel processing provider, has made in the U.S. solar industry. Between 2020 and 2024, the company invested over $100 million in solar manufacturing.

SUCCESS STORY

Battery Materials Campus

  • Status: In Construction 
  • Location: Dorchester County, SC
  • Congressional District: South Carolina 1st
  • Technology: Electric Vehicle (EV) Batteries
  • Relevant Tax Provision: Manufacturing Production Tax Credit (45X)
  • Fast Facts: 
    • Redwood Materials plans to invest $3.5 billion over the course of the decade to establish a Battery Materials Campus outside of Charleston, where it will recycle, refine, and remanufacture EV battery components. 
    • The facility is projected to create 1,500 jobs in the community.
    • When fully operational, this campus should annually produce 100 gigawatt hours of cathode and anode components – enough to power more than 1 million EVs.

SUCCESS STORY

Silfab Solar Facility

  • Status: Operational
  • Location: Fort Mill, SC (York County)
  • Congressional District: South Carolina 5th
  • Technology: Solar
  • Relevant Tax Provisions: 
    • Manufacturing Production Tax Credit (45X)
    • Investment in this facility was enabled by Transferability
  • Fast Facts: 
    • In 2023, Silfab Solar, a solar manufacturer, invested $150 million to establish its flagship facility in Fort Mill. Utilizing transferability, the company was able to secure additional financing to expand operations in 2024.
    • When fully operational, the facility is projected to employ over 800 people in skilled jobs – a number likely to increase as operations expand.
    • The facility will produce $17 million in property taxes for local schools and $4.7 million in tax revenue for York County. 

SUCCESS STORY

Caelux Perovskite Pilot Manufacturing Fab

  • Status: Operational
  • Location: Baldwin Park, CA
  • Congressional District: California 31st
  • Technologies: Perovskite Solar Cells
  • Relevant Tax Provision: 
    • Manufacturing Production Tax Credit (45X)
    • Domestic Content Adder
  • Fast Facts:
    • This facility, which manufactures perovskite
      solar cells that increase the productivity of
      a solar array, is the first of its kind in the
      United States.
    • The pilot facility currently has the ability to
      product 50MWs of capacity, but will double
      that capacity by the end of 2025.
    • To date, the facility has created 65 new,
      well-paying manufacturing jobs in the
      greater LA area.

SUCCESS STORY

Enphase Microinverter Manufacturing Facility

  • Status: Operational
  • Location (County / City): Columbia, SC
  • Congressional District: South Carolina 2nd
  • Technology(s): Microinverters
  • Relevant Tax Provision(s): 
    • Manufacturing Production Tax Credit (45X)
    • Domestic Content Adder
  • Fast Facts: 
    • Enphase invested nearly $20 million in private capital to develop this new facility, in addition to significant capital investments from its contract manufacturer.
    • The facility, paired with Enphase’s Texas plant, can support the production of over 20 million microinverters annually, enabling the addition of over a million new solar homes in the U.S. per year.
    • Between this project and a second facility in Texas, these investments are estimated to have created over 1,200 jobs.
SUCCESS STORY

Toyota Battery Manufacturing, North Carolina

  • Status: Operational
  • Location: Liberty, NC (Randolph County)
  • Congressional District: North Carolina 9th
  • Technologies: Battery Manufacturing
  • Relevant Tax Provision: Manufacturing Production Tax Credit (45X)
  • Fast Facts:
    • Jackson County’s next battery manufacturing facility commenced operation in early 2025. Toyota has invested nearly $14 billion in this production facility which aims to create 5,100 new jobs.
    • To date, Toyota Battery Manufacturing North Carolina has donated an additional $1 million to enhance workforce readiness.
    • The North Carolina facility will be Toyota’s first-ever battery plant in North America. 
SUCCESS STORY

Boviet Solar Module Factory

  • Status: Operational
  • Location: Greenville, NC (Pitt County)
  • Congressional District: 
  • Technologies: Solar Module Manufacturing
  • Relevant Tax Provision: Manufacturing Production Tax Credit (45x)
  • Fast Facts:
    • Boviet Solar’s $294 million facility is now operational. The facility produces American-made solar modules and is one of the largest clean energy manufacturing investments in the country. 
    • Phase 1 has created roughly 460 jobs in North Carolina, and Boviet has been recognized as a Tier 1 module manufacturer by Bloomberg New Energy Finance since 2017. 
    • Phase 2 will commence in 2026 and is expected to add an additional 908 jobs and 1,965 indirect positions, bringing more than 3,200 jobs to the region. 
SUCCESS STORY

ONE Aries Microgrid Manufacturing Facility

  • Status: In Development
  • Location: Ravenswood, WV (Jackson County)
  • Congressional District: West Virginia 1st
  • Technologies: Battery Manufacturing
  • Relevant Tax Provision: Manufacturing Production Tax Credit (45X) 
  • Fast Facts:
    • Our Next Energy (ONE) is constructing the world’s largest solar and battery microgrid manufacturing facility.
    • The Aries Microgrid manufacturing facility will create over 100 jobs and will make long-term investments in West Virginia’s energy future.
    • Hiring for this project has already begun, and operations are expected to commence before the end of 2025. 
SUCCESS STORY

GreenPower Motor Company

  • Status: Operational/Temporarily Paused
  • Location: South Charleston, WV (Kanawha County)
  • Congressional District: West Virginia 1st
  • Technologies: Electric Vehicles
  • Relevant Tax Provision: Manufacturing Production Tax Credit (45X)
  • Fast Facts:
    • GreenPower Motors opened its West Virginia electric bus manufacturing facility in 2023.
    • Their vehicles serve schools, counties, and businesses in West Virginia and throughout the United States. 
    • Unfortunately, due to uncertain federal policy, GreenPower has had to temporarily pause its production in West Virginia. This pause is a consequence of policy uncertainty.
SUCCESS STORY

ENTEK Lithium-ion Battery Plant

  • Status: Under Development
  • Location: Starke & Pulaski Counties
  • Congressional District: Indiana 8th  
  • Technology: Lithium-ion Battery Manufacturing
  • Relevant Tax Provisions: Manufacturing Production Tax Credit (45X) 
  • Fast Facts:
    • In 2023, ENTEK broke ground on its Terre Haute, IN, lithium-ion battery manufacturing plant, which is expected to create 635 new jobs. 
    • This site will serve as a manufacturing plant for battery separators, which is crucial for onshoring key parts of the battery supply chain and enhancing U.S. energy security.  
    • The plant is expected to begin production in late 2025 and become fully operational in 2028.  
SUCCESS STORY

Panasonic Gigafactory

Status: Operations Commence July 14, 2025

Location: De Soto, KS (Johnson County)

Congressional District: Kansas 3rd

Technology: Battery Manufacturing

Relevant Tax Provision: Manufacturing Production Tax Credit (45X)

Fast Facts:

  • In the spring of 2025, Panasonic North America opened its 300-acre battery manufacturing facility in De Soto’s Astra Enterprise Park. This investment by Panasonic represents the largest ever economic development project in Kansas’ history.
  • Panasonic North America has made commitments to local road improvements, workforce and education investments, and as a result, De Soto is expected to see a return of $400 million over the next 20 years. Retail has already ticked up 12% since last year, according to the town of De Soto. 
  • Panasonic’s state-of-the-art lithium-ion batteries will be produced by local Kansans, with 4,000 manufacturing jobs at the plant an additional 3,800 indirect jobs in supply, vending, and retail.
SUCCESS STORY

Battery Materials Campus

  • Status: In Construction 
  • Location: Dorchester County, SC
  • Congressional District: South Carolina 1st
  • Technology: Electric Vehicle (EV) Batteries
  • Relevant Tax Provision: Manufacturing Production Tax Credit (45X)
  • Fast Facts: 
    • Redwood Materials plans to invest $3.5 billion over the course of the decade to establish a Battery Materials Campus outside of Charleston, where it will recycle, refine, and remanufacture EV battery components. 
    • The facility is projected to create 1,500 jobs in the community.
    • When fully operational, this campus should annually produce 100 gigawatt hours of cathode and anode components – enough to power more than 1 million EVs.
SUCCESS STORY

Envision AESC Gigafactory

  • Status: Under Development/Temporarily Paused
  • Location (County / City): Florence, SC
  • Congressional District: South Carolina 7th
  • Technology(s): EV Batteries
  • Relevant Tax Provision(s): 
    • Manufacturing Production Tax Credit (45X)
  • Fast Facts: 
    • In 2022, world-leading electric vehicle battery company Envision AESC announced an $810 million investment to build a gigafactory in Florence, SC to produce its cutting-edge technology. 
    • Once its first phase is completed, the plant will create 1,170 skilled jobs to create the next generation of electric vehicle batteries. 
    • For now, construction on the plant is temporarily paused due to federal policy uncertainty.