Page 191

139 STAT. 261 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(cc) during calendar year 2028, 70 per- cent, ‘‘(dd) during calendar year 2029, 80 per- cent, and ‘‘(ee) after December 31, 2029, 85 percent, ‘‘(II) in the case of any wind energy component (as such term is defined in section 45X(c)(4)(A)) which is sold— ‘‘(aa) during calendar year 2026, 85 per- cent, and ‘‘(bb) during calendar year 2027, 90 per- cent, ‘‘(III) in the case of any inverter described in subparagraphs (B) through (G) of section 45X(c)(2) which is sold— ‘‘(aa) during calendar year 2026, 50 per- cent, ‘‘(bb) during calendar year 2027, 55 per- cent, ‘‘(cc) during calendar year 2028, 60 per- cent, ‘‘(dd) during calendar year 2029, 65 per- cent, and ‘‘(ee) after December 31, 2029, 70 percent, ‘‘(IV) in the case of any qualifying battery component (as such term is defined in section 45X(c)(5)(A)) which is sold— ‘‘(aa) during calendar year 2026, 60 per- cent, ‘‘(bb) during calendar year 2027, 65 per- cent, ‘‘(cc) during calendar year 2028, 70 per- cent, ‘‘(dd) during calendar year 2029, 80 per- cent, and ‘‘(ee) after December 31, 2029, 85 percent, and ‘‘(V) subject to clause (ii), in the case of any applicable critical mineral (as such term is defined in section 45X(c)(6)) which is sold— ‘‘(aa) after December 31, 2025, and before January 1, 2030, 0 percent, ‘‘(bb) during calendar year 2030, 25 per- cent, ‘‘(cc) during calendar year 2031, 30 per- cent, ‘‘(dd) during calendar year 2032, 40 per- cent, and ‘‘(ee) after December 31, 2032, 50 percent. ‘‘(ii) ADJUSTED THRESHOLD PERCENTAGE FOR APPLICABLE CRITICAL MINERALS.—Not later than December 31, 2027, the Secretary shall issue threshold percentages for each of the applicable critical minerals described in section 45X(c)(6)), which shall— ‘‘(I) apply in lieu of the threshold percentage determined under clause (i)(V) for each calendar year, and Deadline.