solar energy component
Defined in 1 place of the United States Code.
The term "solar energy component" means any of the following:
(i) Solar modules.
(ii) Photovoltaic cells.
(iii) Photovoltaic wafers.
(iv) Solar grade polysilicon.
(v) Torque tubes or structural fasteners.
(vi) Polymeric backsheets.
Source
- 2022–present26 U.S.C. § 45XInternal Revenue Code · Advanced manufacturing production credit · for purposes of this section