Product identification number requirement
(1) In general
(1)In general#
No credit shall be allowed under subsection (a) with respect to any item of specified property placed in service after December 31, 2024 , unless—
(A) such item is produced by a qualified manufacturer, and
(B) the taxpayer includes the qualified product identification number of such item on the return of tax for the taxable year.
(2)Qualified product identification number#
For purposes of this section, the term “qualified product identification number” means, with respect to any item of specified property, the product identification number assigned to such item by the qualified manufacturer pursuant to the methodology referred to in paragraph (3).
(3)Qualified manufacturer#
For purposes of this section, the term “qualified manufacturer” means any manufacturer of specified property which enters into an agreement with the Secretary which provides that such manufacturer will—
(A) assign a product identification number to each item of specified property produced by such manufacturer utilizing a methodology that will ensure that such number (including any alphanumeric) is unique to each such item (by utilizing numbers or letters which are unique to such manufacturer or by such other method as the Secretary may provide),
(B) label such item with such number in such manner as the Secretary may provide, and
(C) make periodic written reports to the Secretary (at such times and in such manner as the Secretary may provide) of the product identification numbers so assigned and including such information as the Secretary may require with respect to the item of specified property to which such number was so assigned.
(4)Specified property#
For purposes of this subsection, the term “specified property” means any qualified energy property and any property described in subparagraph (B) or (C) of subsection (c)(3).