Advanced Energy Project Credit
(aka Investment Credit for Clean Manufacturing
(IRC sections 48(e)

Tax credit for projects that:

Reequips, expands, or establishes;

A facility for the production or recycling of clean energy equipment and vehicles, or

An industrial facility for processing, refining, or recycling critical materials, or

Reequips an industrial or manufacturing facility with equipment designed to reduce greenhouse gas emissions by at least 20%
Base credit is 6% of qualifying investment

30% if the prevailing wage and apprenticeship requirements are met

Rounds 1 and 2 have closed. Details for Round 3 have not been announced.