“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.”
That sentence, in plain words
The term now covers other gear a battery needs to work. Two examples are given. Other essential collection gear counts too.
What this is about
One example is a current collector assembly. The other is a voltage sense harness. The list is open, not closed.
No action is recorded against this proposal. That is not evidence that none has been taken, and nobody has yet read it against the record. See what the tracker does not yet cover.
Provide for reconciliation pursuant to title II of H. Con. Res. 14, Public Law 119-21, sec. 70514, 139 Stat. 273 (2025). https://www.govinfo.gov/content/pkg/PLAW-119publ21/html/PLAW-119publ21.htm
This page
“A battery module may include other essential equipment,” Provide for reconciliation pursuant to title II of H. Con. Res. 14, section 70514, Sec. 70514. Read the Mandate, https://readthemandate.org/pl-119-21/proposal/sec70514-battery-module/ (retrieved October 10, 2026).
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