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136 STAT. 1971 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(VI) property designed to produce energy con- servation technologies (including residential, commercial, and industrial applications), ‘‘(VII) light-, medium-, or heavy-duty electric or fuel cell vehicles, as well as— ‘‘(aa) technologies, components, or mate- rials for such vehicles, and ‘‘(bb) associated charging or refueling infrastructure, ‘‘(VIII) hybrid vehicles with a gross vehicle weight rating of not less than 14,000 pounds, as well as technologies, components, or materials for such vehicles, or’’, and (J) in subclause (IX), as so redesignated, by striking ‘‘and’’ at the end, and (3) by striking clause (ii) and inserting the following: ‘‘(ii) which re-equips an industrial or manufac- turing facility with equipment designed to reduce greenhouse gas emissions by at least 20 percent through the installation of— ‘‘(I) low- or zero-carbon process heat systems, ‘‘(II) carbon capture, transport, utilization and storage systems, ‘‘(III) energy efficiency and reduction in waste from industrial processes, or ‘‘(IV) any other industrial technology designed to reduce greenhouse gas emissions, as determined by the Secretary, or ‘‘(iii) which re-equips, expands, or establishes an industrial facility for the processing, refining, or recycling of critical materials (as defined in section 7002(a) of the Energy Act of 2020 (30 U.S.C. 1606(a)).’’. (c) CONFORMING AMENDMENT.—Subparagraph (A) of section 48C(c)(2) is amended to read as follows: ‘‘(A) which is necessary for— ‘‘(i) the production or recycling of property described in clause (i) of paragraph (1)(A), ‘‘(ii) re-equipping an industrial or manufacturing facility described in clause (ii) of such paragraph, or ‘‘(iii) re-equipping, expanding, or establishing an industrial facility described in clause (iii) of such para- graph,’’. (d) DENIAL OF DOUBLE BENEFIT.—48C(f), as redesignated by this section, is amended by striking ‘‘or 48B’’ and inserting ‘‘48B, 48E, 45Q, or 45V’’. (e) EFFECTIVE DATE.—The amendments made by this section shall take effect on January 1, 2023. SEC. 13502. ADVANCED MANUFACTURING PRODUCTION CREDIT. (a) IN GENERAL.—Subpart D of part IV of subchapter A of chapter 1, as amended by the preceding provisions of this Act, is amended by adding at the end the following new section: ‘‘SEC. 45X. ADVANCED MANUFACTURING PRODUCTION CREDIT. ‘‘(a) IN GENERAL.— ‘‘(1) ALLOWANCE OF CREDIT.—For purposes of section 38, the advanced manufacturing production credit for any taxable year is an amount equal to the sum of the credit amounts 26 USC 45X. 26 USC 48C note. 26 USC 48C. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00155 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw