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136 STAT. 1988 PUBLIC LAW 117–169—AUG. 16, 2022 ‘‘(9) WAGE REQUIREMENTS.—Rules similar to the rules of section 45(b)(7) shall apply. ‘‘(10) APPRENTICESHIP REQUIREMENTS.—Rules similar to the rules of section 45(b)(8) shall apply. ‘‘(11) DOMESTIC CONTENT BONUS CREDIT AMOUNT.— ‘‘(A) IN GENERAL.—In the case of any qualified facility which satisfies the requirement under subparagraph (B)(i), the amount of the credit determined under subsection (a) shall be increased by an amount equal to 10 percent of the amount so determined (as determined without applica- tion of paragraph (7)). ‘‘(B) REQUIREMENT.— ‘‘(i) IN GENERAL.—The requirement described in this subclause is satisfied with respect to any qualified facility if the taxpayer certifies to the Secretary (at such time, and in such form and manner, as the Sec- retary may prescribe) that any steel, iron, or manufac- tured product which is a component of such facility (upon completion of construction) was produced in the United States (as determined under section 661 of title 49, Code of Federal Regulations). ‘‘(ii) STEEL AND IRON.—In the case of steel or iron, clause (i) shall be applied in a manner consistent with section 661.5 of title 49, Code of Federal Regulations. ‘‘(iii) MANUFACTURED PRODUCT.—For purposes of clause (i), the manufactured products which are compo- nents of a qualified facility upon completion of construction shall be deemed to have been produced in the United States if not less than the adjusted percentage (as determined under subparagraph (C)) of the total costs of all such manufactured products of such facility are attributable to manufactured prod- ucts (including components) which are mined, pro- duced, or manufactured in the United States. ‘‘(C) ADJUSTED PERCENTAGE.— ‘‘(i) IN GENERAL.—Subject to subclause (ii), for pur- poses of subparagraph (B)(iii), the adjusted percentage shall be— ‘‘(I) in the case of a facility the construction of which begins before January 1, 2025, 40 percent, ‘‘(II) in the case of a facility the construction of which begins after December 31, 2024, and before January 1, 2026, 45 percent, ‘‘(III) in the case of a facility the construction of which begins after December 31, 2025, and before January 1, 2027, 50 percent, and ‘‘(IV) in the case of a facility the construction of which begins after December 31, 2026, 55 per- cent. ‘‘(ii) OFFSHORE WIND FACILITY.—For purposes of subparagraph (B)(iii), in the case of a qualified facility which is an offshore wind facility, the adjusted percent- age shall be— ‘‘(I) in the case of a facility the construction of which begins before January 1, 2025, 20 percent, Effective dates. Applicability. Certification. Applicability. Applicability. VerDate Sep 11 2014 15:35 Oct 25, 2022 Jkt 029139 PO 00169 Frm 00172 Fmt 6580 Sfmt 6581 E:\PUBLAW\PUBL169.117 PUBL169 jmbennett on LAP3P8D0R2PROD with Publaw