American Tax Dollars for American Solar Manufacturing Act
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Summary
This bill amends the Internal Revenue Code to prohibit the advanced manufacturing production credit (Section 45X) from being claimed for solar and other clean energy components produced by foreign entities of concern, as defined in the National Defense Authorization Act. The prohibition applies to components produced and sold after the bill's enactment. The bill aims to ensure that federal tax credits for domestic manufacturing support only components made by entities not designated as foreign entities of concern.
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