Attestation

Section 45X(c)(1)(B) excludes from the definition “eligible component,” “any property which is produced at a facility if the basis of any property which is part of such facility is taken into account for purposes of the credit allowed under section 48C after the date of the enactment of this section.” Therefore, pre-filing

registration for a section 45X credit requires an attestation that a section 48C, Qualifying Advanced Energy Project Credit will not be claimed for this property/facility for the current taxable period and has not been claimed for any date after August 16, 2022.