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Advanced manufacturing credit

A tax break given to companies for producing certain advanced products, like battery components, in the United States.

Electrode active materials

Key chemical compounds that store and release energy inside a battery, essential for its performance.

Critical minerals

Raw materials identified by the government as vital for the economy or national security, often because their supply chain is vulnerable.

Qualifying battery components

Specific parts of a battery, such as cathodes or anodes, that meet certain production and sourcing standards to be eligible for a tax credit.

Foreign entity of concern

A company or group linked to certain foreign governments that are identified as a security risk, as defined by U.S. law.

Sourcing requirements

Rules that specify where materials or components must originate (e.g., mined, processed, or manufactured) to be eligible for certain benefits.