Restrictions on Carbon Sequestration and Clean Hydrogen Credits |
Credits available regardless of foreign ownership; clean hydrogen credit through 2032. |
Credits denied to specified foreign entities and foreign-influenced entities; clean hydrogen credit ends after January 1, 2028. |
Limits eligibility for credits, especially for foreign-owned or influenced businesses; shortens planning horizon for hydrogen projects. |
Phase-Out and Restrictions on Advanced Manufacturing Production Credit |
Credit available for eligible components through 2032. |
Phase-out for critical minerals after 2030; wind energy component credit ends after 2027; restrictions for foreign entities and materials. |
Businesses producing eligible components face a reduced or eliminated credit after the specified dates. |
Extension and Modification of Clean Fuel Production Credit |
Credit available through 2027; no restriction on feedstock origin or negative emission rates. |
Credit extended through 2029; only for fuels from U. S., Mexico, or Canada feedstocks; negative emission rates prohibited except for animal manure fuels; restrictions for foreign entities. |
Businesses producing clean fuels benefit from a longer credit period, but must comply with new geographic and feedstock restrictions. |