The Inflation Reduction Act of 2022 created a domestic content credit enhancer for clean energy (Secs. 45 and 48) and clean electricity (Secs. 45Y and 48E) production and investment credits for certain qualified facilities or energy projects placed in service after December 31, 2022, and for certain investments in qualified facilities or energy storage technologies placed in service after December 31, 2024, respectively.

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