Agency / program

Qualifying Advanced Energy Project Credit (48C)

Tax-credit allocations for advanced energy and critical-materials manufacturing projects, including e-VAC's Sumter magnet plant.

Facts on this page last re-verified Aug 11, 2026 — the oldest verification date among its current claims. How we verify.

Agency: U.S. Department of the Treasury / IRS
Authority: Internal Revenue Code Section 48C

Linked instruments

Sources