photovoltaic wafer
Defined in 1 place of the United States Code.
The term "photovoltaic wafer" means a thin slice, sheet, or layer of semiconductor material of at least 240 square centimeters—
(I) produced by a single manufacturer either—
Source
- 2022–202626 U.S.C. § 45XInternal Revenue Code · Advanced manufacturing production credit · for purposes of this section
The term “photovoltaic wafer” means a thin slice, sheet, or layer of semiconductor material of at least 240 square centimeters—
(I) produced by a single manufacturer either—
(aa) directly from molten or evaporated solar grade polysilicon or deposition of solar grade thin film semiconductor photon absorber layer, or
(bb) through formation of an ingot from molten polysilicon and subsequent slicing, and
(II) which comprises the substrate or absorber layer of one or more photovoltaic cells.
Source
- 2026–present26 U.S.C. § 45XInternal Revenue Code · Advanced manufacturing production credit · for purposes of this section