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139 STAT. 275 PUBLIC LAW 119–21—JULY 4, 2025 ‘‘(D) TERMINATION FOR WIND ENERGY COMPONENTS.— This section shall not apply to any wind energy component produced and sold after December 31, 2027. ‘‘(E) TERMINATION FOR METALLURGICAL COAL.—This section shall not apply to any metallurgical coal produced after December 31, 2029.’’. (c) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.—Section 45X is amended— (1) in subsection (c)(1), by adding at the end the following new subparagraph: ‘‘(C) MATERIAL ASSISTANCE FROM PROHIBITED FOREIGN ENTITIES.—In the case of taxable years beginning after the date of enactment of this subparagraph, the term ‘eligible component’ shall not include any property which includes any material assistance from a prohibited foreign entity (as defined in section 7701(a)(52), as applied by substituting ‘used in a product sold before January 1, 2027’ for ‘used in a product sold before January 1, 2030’ in subparagraph (D)(iv)(II)(bb) thereof).’’, and (2) in subsection (d), as amended by subsection (a) of this section, by adding at the end the following new paragraph: ‘‘(4) RESTRICTIONS RELATING TO PROHIBITED FOREIGN ENTI- TIES.— ‘‘(A) IN GENERAL.—No credit shall be determined under subsection (a) for any taxable year if the taxpayer is— ‘‘(i) a specified foreign entity (as defined in section 7701(a)(51)(B)), or ‘‘(ii) a foreign-influenced entity (as defined in sec- tion 7701(a)(51)(D), without regard to clause (i)(II) thereof). ‘‘(B) EFFECTIVE CONTROL.—In the case of a taxpayer for which section 7701(a)(51)(D)(i)(II) is determined to apply for any taxable year, no credit shall be determined under subsection (a) for such taxable year if such deter- mination relates to an eligible component described in sub- section (c)(1).’’. (d) MODIFICATION OF DEFINITION OF BATTERY MODULE.—Sec- tion 45X(c)(5)(B)(iii) is amended— (1) in subclause (I)(bb), by striking ‘‘and’’ at the end, (2) in subclause (II), by striking the period at the end and inserting ‘‘, and’’, and (3) by adding at the end the following new subclause: ‘‘(III) which is comprised of all other essential equipment needed for battery functionality, such as current collector assemblies and voltage sense harnesses, or any other essential energy collection equipment.’’. (e) INCLUSION OF METALLURGICAL COAL AS AN APPLICABLE CRIT- ICAL MINERAL FOR PURPOSES OF THE ADVANCED MANUFACTURING PRODUCTION CREDIT.— (1) IN GENERAL.—Section 45X(c)(6) is amended— (A) by redesignating subparagraphs (R) through (Z) as subparagraphs (S) through (AA), respectively, and (B) by inserting after subparagraph (Q) the following new subparagraph: ‘‘(R) METALLURGICAL COAL.—Metallurgical coal which is suitable for use in the production of steel (within the Determination. Applicability.