A battery module may include other essential equipment
What the document says“which is comprised of all other essential equipment needed for battery functionality, such as current collector assemblies and voltage sense harnesses, or any other essential energy collection equipment.”
The section adds a new subclause (III) to section 45X(c)(5)(B)(iii) of the Internal Revenue Code of 1986 bringing within the definition all other essential equipment needed for battery functionality, such as current collector assemblies and voltage sense harnesses, or any other essential energy collection equipment.
What the document actually says“which is comprised of all other essential equipment needed for battery functionality, such as current collector assemblies and voltage sense harnesses, or any other essential energy collection equipment.”
The term now covers other gear a battery needs to work. Two examples are given. Other essential collection gear counts too.
One example is a current collector assembly. The other is a voltage sense harness. The list is open, not closed.
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