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139 STAT. 262 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(II) equal or exceed the threshold percentage which would otherwise apply with respect to such applicable critical mineral under such clause for such calendar year, taking into account— ‘‘(aa) domestic geographic availability, ‘‘(bb) supply chain constraints, ‘‘(cc) domestic processing capacity needs, and ‘‘(dd) national security concerns. ‘‘(D) MATERIAL ASSISTANCE COST RATIO.— ‘‘(i) QUALIFIED FACILITIES AND ENERGY STORAGE TECHNOLOGY.—For purposes of subparagraph (A)(i), the term ‘material assistance cost ratio’ means the amount (expressed as a percentage) equal to the quotient of— ‘‘(I) an amount equal to— ‘‘(aa) the total direct costs to the taxpayer attributable to all manufactured products (including components) which are incorporated into the qualified facility or energy storage technology upon completion of construction, minus ‘‘(bb) the total direct costs to the taxpayer attributable to all manufactured products (including components) which are— ‘‘(AA) incorporated into the qualified facility or energy storage technology upon completion of construction, and ‘‘(BB) mined, produced, or manufac- tured by a prohibited foreign entity, divided by ‘‘(II) the amount described in subclause (I)(aa). ‘‘(ii) ELIGIBLE COMPONENTS.—For purposes of subparagraph (A)(ii), the term ‘material assistance cost ratio’ means the amount (expressed as a percentage) equal to the quotient of— ‘‘(I) an amount equal to— ‘‘(aa) with respect to an eligible compo- nent, the total direct material costs that are paid or incurred (within the meaning of section 461 and any regulations issued under section 263A) by the taxpayer for production of such eligible component, minus ‘‘(bb) with respect to an eligible compo- nent, the total direct material costs that are paid or incurred (within the meaning of section 461 and any regulations issued under section 263A) by the taxpayer for production of such eligible component that are mined, produced, or manufactured by a prohibited foreign entity, divided by ‘‘(II) the amount described in subclause (I)(aa). ‘‘(iii) SAFE HARBOR TABLES.— ‘‘(I) IN GENERAL.—Not later than December 31, 2026, the Secretary shall issue safe harbor tables (and such other guidance as deemed nec- essary) to— Deadline. Guidance. Definition. Definition.