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136 STAT. 1972 PUBLIC LAW 117–169—AUG. 16, 2022 determined under subsection (b) with respect to each eligible component which is— ‘‘(A) produced by the taxpayer, and ‘‘(B) during the taxable year, sold by such taxpayer to an unrelated person. ‘‘(2) PRODUCTION AND SALE MUST BE IN TRADE OR BUSI- NESS.—Any eligible component produced and sold by the tax- payer shall be taken into account only if the production and sale described in paragraph (1) is in a trade or business of the taxpayer. ‘‘(3) UNRELATED PERSON.— ‘‘(A) IN GENERAL.—For purposes of this subsection, a taxpayer shall be treated as selling components to an unre- lated person if such component is sold to such person by a person related to the taxpayer. ‘‘(B) ELECTION.— ‘‘(i) IN GENERAL.—At the election of the taxpayer (in such form and manner as the Secretary may pre- scribe), a sale of components by such taxpayer to a related person shall be deemed to have been made to an unrelated person. ‘‘(ii) REQUIREMENT.—As a condition of, and prior to, any election described in clause (i), the Secretary may require such information or registration as the Secretary deems necessary for purposes of preventing duplication, fraud, or any improper or excessive amount determined under paragraph (1). ‘‘(b) CREDIT AMOUNT.— ‘‘(1) IN GENERAL.—Subject to paragraph (3), the amount determined under this subsection with respect to any eligible component, including any eligible component it incorporates, shall be equal to— ‘‘(A) in the case of a thin film photovoltaic cell or a crystalline photovoltaic cell, an amount equal to the product of— ‘‘(i) 4 cents, multiplied by ‘‘(ii) the capacity of such cell (expressed on a per direct current watt basis), ‘‘(B) in the case of a photovoltaic wafer, $12 per square meter, ‘‘(C) in the case of solar grade polysilicon, $3 per kilo- gram, ‘‘(D) in the case of a polymeric backsheet, 40 cents per square meter, ‘‘(E) in the case of a solar module, an amount equal to the product of— ‘‘(i) 7 cents, multiplied by ‘‘(ii) the capacity of such module (expressed on a per direct current watt basis), ‘‘(F) in the case of a wind energy component— ‘‘(i) if such component is a related offshore wind vessel, an amount equal to 10 percent of the sales price of such vessel, and ‘‘(ii) if such component is not described in clause (i), an amount equal to the product of— VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00156 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw