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136 STAT. 1973 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(I) the applicable amount with respect to such component (as determined under paragraph (2)(A)), multiplied by ‘‘(II) the total rated capacity (expressed on a per watt basis) of the completed wind turbine for which such component is designed, ‘‘(G) in the case of a torque tube, 87 cents per kilogram, ‘‘(H) in the case of a structural fastener, $2.28 per kilogram, ‘‘(I) in the case of an inverter, an amount equal to the product of— ‘‘(i) the applicable amount with respect to such inverter (as determined under paragraph (2)(B)), multi- plied by ‘‘(ii) the capacity of such inverter (expressed on a per alternating current watt basis), ‘‘(J) in the case of electrode active materials, an amount equal to 10 percent of the costs incurred by the taxpayer with respect to production of such materials, ‘‘(K) in the case of a battery cell, an amount equal to the product of— ‘‘(i) $35, multiplied by ‘‘(ii) subject to paragraph (4), the capacity of such battery cell (expressed on a kilowatt-hour basis), ‘‘(L) in the case of a battery module, an amount equal to the product of— ‘‘(i) $10 (or, in the case of a battery module which does not use battery cells, $45), multiplied by ‘‘(ii) subject to paragraph (4), the capacity of such battery module (expressed on a kilowatt-hour basis), and ‘‘(M) in the case of any applicable critical mineral, an amount equal to 10 percent of the costs incurred by the taxpayer with respect to production of such mineral. ‘‘(2) APPLICABLE AMOUNTS.— ‘‘(A) WIND ENERGY COMPONENTS.—For purposes of paragraph (1)(F)(ii), the applicable amount with respect to any wind energy component shall be— ‘‘(i) in the case of a blade, 2 cents, ‘‘(ii) in the case of a nacelle, 5 cents, ‘‘(iii) in the case of a tower, 3 cents, and ‘‘(iv) in the case of an offshore wind foundation— ‘‘(I) which uses a fixed platform, 2 cents, or ‘‘(II) which uses a floating platform, 4 cents. ‘‘(B) INVERTERS.—For purposes of paragraph (1)(I), the applicable amount with respect to any inverter shall be— ‘‘(i) in the case of a central inverter, 0.25 cents, ‘‘(ii) in the case of a utility inverter, 1.5 cents, ‘‘(iii) in the case of a commercial inverter, 2 cents, ‘‘(iv) in the case of a residential inverter, 6.5 cents, and ‘‘(v) in the case of a microinverter or a distributed wind inverter, 11 cents. ‘‘(3) PHASE OUT.— ‘‘(A) IN GENERAL.—Subject to subparagraph (C), in the case of any eligible component sold after December 31, 2029, the amount determined under this subsection with Effective date. Time periods. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00157 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw