270 
‘‘(d) QUALIFYING ELECTRIC POWER TRANSMISSION 
LINE.—For purposes of this section— 
‘‘(1) IN GENERAL.—The term ‘qualifying elec-
tric power transmission line’ means any of the fol-
lowing: 
‘‘(A) NEW TRANSMISSION PROPERTY.— 
‘‘(i) IN GENERAL.—Any electric power 
transmission line which is— 
‘‘(I) originally placed in service 
after the date of enactment of this 
section, 
‘‘(II) primarily used for one or 
more purposes described in clause (ii), 
and 
‘‘(III) described in clause (iv). 
‘‘(ii) 
PURPOSES
DESCRIBED.—The 
purposes described in this clause are— 
‘‘(I) enhancing resilience to pre-
pare for, withstand, and recover rap-
idly from disruptions from the impact 
of weather events, wildfires, or natural 
disasters, 
‘‘(II) addressing clearance con-
cerns, 
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‘‘(III) 
facilitating 
the 
inter-
connection of electric generation ca-
pacity to the bulk-power system (as 
defined in section 215 of the Federal 
Power Act), or 
‘‘(IV) addressing high load needs 
of 2,000 ampere and above. 
‘‘(iii) MULTIPLE TRANSMISSION LINES 
LOCATED IN THE SAME RIGHT-OF-WAY.—A 
transmission line is described in this clause 
if such a transmission line— 
‘‘(I) is co-located in the same 
right-of-way or adjacent right-of-way 
as one or more other overhead, sub-
marine, or underground transmission 
lines, and 
‘‘(II) together with the other 
transmission lines described in sub-
clause (I), has a transmission capacity 
of not less than 1,000 megawatts. 
‘‘(iv) 
ADDITIONAL
REQUIREMENTS 
FOR NEW TRANSMISSION PROPERTY.—An 
electric power transmission line is de-
scribed in this clause if— 
‘‘(I) such transmission line— 
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‘‘(aa) includes an advanced 
transmission conductor, and 
‘‘(bb) is capable of transmit-
ting electricity at a voltage of not 
less than 100 kilovolts, or 
‘‘(II) such transmission line— 
‘‘(aa) is— 
‘‘(AA) capable of trans-
mitting electricity at a volt-
age of not less than 345 
kilovolts, or 
‘‘(BB) 
a 
super-
conducting 
transmission 
line, and 
‘‘(bb) has a transmission ca-
pacity of not less than 750 
megawatts or is a transmission 
line described in clause (iii). 
‘‘(B) MODIFICATION OF EXISTING TRANS-
MISSION PROPERTY.—Any electric power trans-
mission line which— 
‘‘(i) was placed in service before the 
date of the enactment of this section, 
‘‘(ii) is modified after the date of the 
enactment of this Act in a manner that in-
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creases the transmission capacity of such 
transmission line by not less than 500 
megawatts, and 
‘‘(iii) after the completion of such 
modification, is an electric power trans-
mission line which satisfies the require-
ments under subclauses (II) and (III) of 
subparagraph (A)(i). 
‘‘(2) ADVANCED TRANSMISSION CONDUCTOR.— 
The term ‘advanced transmission conductor’ means 
a transmission conductor technology that uses re-
cently developed technology or materials such as a 
composite core and such other future advances as 
determined by the Secretary, in consultation with 
the Secretary of Energy. 
‘‘(3) 
SUPERCONDUCTING
TRANSMISSION 
LINE.—The term ‘superconducting transmission line’ 
means a transmission line that conducts all of its 
current over a super-conducting material. 
‘‘(e) RELATED TRANSMISSION PROPERTY.—For pur-
poses of this section— 
‘‘(1) IN GENERAL.—The term ‘related trans-
mission property’ means any of the following: 
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‘‘(A) TRANSMISSION PROPERTY USED FOR 
INTERCONNECTION OR GENERATOR TIE-LINE.— 
Any electric power transmission line which is— 
‘‘(i) placed in service after the date of 
enactment of this section, 
‘‘(ii) primarily used— 
‘‘(I) as a generator interconnec-
tion tie line at an associated facility 
that extends from the secondary 
(high) side of a generator step-up 
transformer to the point of inter-
connection with the host transmission 
owner from interconnecting new gen-
eration resources or facilities to the 
electric grid, or 
‘‘(II) for network upgrades asso-
ciated with the interconnection of new 
generation resources or facilities to 
the electric grid, 
‘‘(iii) primarily used for one or more 
purposes 
described 
in 
subparagraph 
(d)(1)(A)(ii), and 
‘‘(iv) capable of transmitting elec-
tricity at a voltage of not less than 230 
kilovolts. 
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‘‘(B) GRID
ENHANCING
TECHNOLOGY.— 
Any grid enhancing technology property used in 
the operation of the electric power transmission 
line described in subparagraph (A) or (B) of 
subsection (d)(1). 
‘‘(C) SUBCOMPONENTS.—Any conductors 
or cables, towers, insulators, reactors, capaci-
tors, circuit breakers, static VAR compensators, 
static synchronous compensators, power con-
verters, transformers, synchronous condensers, 
braking resistors, and any ancillary facilities 
and equipment necessary for the proper oper-
ation of the electric transmission line described 
in subparagraph (A) or (B) of subsection (d)(1) 
or for the proper operation of any property de-
scribed in subsection (1)(A). 
‘‘(2) GRID
ENHANCING
TECHNOLOGY
PROP-
ERTY.—The term ‘grid enhancing technology prop-
erty’ means power flow controls and transmission 
switching equipment, storage technology, and hard-
ware or software that enables dynamic line ratings, 
advanced line rating management technologies, on 
new or existing transmission property for the pur-
pose of enhancing the capacity, efficiency, resiliency, 
or reliability of an electric power transmission sys-
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tem and such other similar property determined by 
the Secretary, in consultation with the Secretary of 
Energy. 
‘‘(f) TERMINATION.—This section shall not apply to 
any property the construction of which begins after De-
cember 31, 2033.’’. 
(b) PUBLIC UTILITY PROPERTY.—Paragraph (2) of 
section 50(d) is amended— 
(1) by striking ‘‘(as defined in section 
48(c)(6))’’ and inserting ‘‘(as defined in section 
48(c)(6), except that subparagraph (D) of such sec-
tion shall not apply) or any qualifying electric power 
transmission line property (as defined by section 
48G(c))’’, and 
(2) in subparagraph (B)— 
(A) by inserting ‘‘or qualifying electric 
transmission line property’’ after ‘‘each energy 
storage technology’’, and 
(B) by inserting ‘‘or the qualifying electric 
transmission line property’’ after ‘‘the energy 
storage technology’’. 
(c) TRANSFER
OF
CERTAIN
CREDITS.—Section 
6418(f)(1)(A), as amended by the preceding provisions of 
this Act, is amended by adding the following new clause: 
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‘‘(xiv) The qualifying electric power 
transmission line credit under section 
48G.’’. 
(d) CONFORMING AMENDMENTS.— 
(1) Section 46, as amended by the preceding 
provisions of this Act, is amended— 
(A) by striking ‘‘and’’ at the end of para-
graph (7), 
(B) by striking the period at the end of 
paragraph (8) and inserting ‘‘, and’’, and 
(C) by adding at the end the following new 
paragraph: 
‘‘(9) the qualifying electric power transmission 
line credit.’’. 
(2) Section 49(a)(1)(C), as amended by the pre-
ceding provisions of this Act, is amended— 
(A) by striking ‘‘and’’ at the end of clause 
(viii), 
(B) by striking the period at the end of 
clause (ix) and inserting ‘‘, and’’, and 
(C) by adding at the end the following new 
clause: 
‘‘(x) the basis of any qualifying elec-
tric power transmission line property under 
section 48G.’’. 
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(3) The table of sections for subpart E of part 
IV of subchapter A of chapter 1, as amended by the 
preceding provisions of this Act, is amended by in-
serting after the item relating to section 48F the fol-
lowing new item: 
‘‘Sec. 48G. Qualifying electric power transmission line credit.’’. 
(e) EFFECTIVE DATE.—The amendments made by 
this section shall apply to property placed in service after 
December 31, 2025. 
SEC. 24007. QUALIFYING ADVANCED BATTERY PROJECT 
CREDIT. 
(a) IN GENERAL.—Subpart E of part IV of sub-
chapter A of chapter 1, as amended by the preceding pro-
visions of this Act, is amended by inserting after section 
48G the following new section: 
‘‘SEC. 48H. QUALIFYING ADVANCED BATTERY PROJECT 
CREDIT. 
‘‘(a) IN GENERAL.—For purposes of section 46, the 
qualifying advanced battery project credit for any taxable 
year is an amount equal to 30 percent of the qualified 
investment for such taxable year with respect to any quali-
fying advanced battery project of the taxpayer. 
‘‘(b) QUALIFIED INVESTMENT.— 
‘‘(1) IN GENERAL.—For purposes of subsection 
(a), the qualified investment for any taxable year is 
the basis of eligible property placed in service by the 
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taxpayer during such taxable year which is part of 
a qualifying advanced battery project. 
‘‘(2) CERTAIN QUALIFIED PROGRESS EXPENDI-
TURES RULES MADE APPLICABLE.—Rules similar to 
the rules of subsections (c)(4) and (d) of section 46 
(as in effect on the day before the enactment of the 
Revenue Reconciliation Act of 1990) shall apply for 
purposes of this section. 
‘‘(3) LIMITATION.—The amount which is treat-
ed as the qualified investment for all taxable years 
with respect to any qualifying advanced battery 
project shall not exceed the amount designated by 
the Secretary as eligible for the credit under this 
section. 
‘‘(c) DEFINITIONS.—For purposes of this section— 
‘‘(1) 
QUALIFYING
ADVANCED
BATTERY 
PROJECT.—The term ‘qualifying advanced battery 
project’ means a project, any portion of the qualified 
investment of which is certified by the Secretary 
under subsection (e) as eligible for a credit under 
this section, which re-equips, expands, or establishes 
a qualified advanced battery manufacturing and re-
search facility. 
‘‘(2) QUALIFIED
ADVANCED
BATTERY
MANU-
FACTURING
AND
RESEARCH
FACILITY.—The term 
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‘qualified advanced battery manufacturing or re-
search facility’— 
‘‘(A) means a facility— 
‘‘(i) located within the United States, 
and 
‘‘(ii) primarily used for the production 
or research and development of batteries or 
battery components employing advanced 
chemistries or technologies that improve 
battery performance, fire safety, and lon-
gevity, including— 
‘‘(I) solid-state lithium metal bat-
teries, 
‘‘(II) lithium-sulfur batteries, 
‘‘(III) metal-air batteries, 
‘‘(IV) sodium-ion batteries, and 
‘‘(V) such other chemistries or 
technologies as the Secretary, after 
consultation with the Secretary of En-
ergy, determines to offer significant 
advancements over traditional lithium- 
ion technology with respect to per-
formance or fire safety, and 
‘‘(B) does not include facilities which 
produce only traditional lithium-ion batteries 
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without incorporating advanced chemistries or 
technologies described in subparagraph (A)(ii). 
‘‘(d) QUALIFYING ADVANCED BATTERY PROJECT 
PROGRAM.— 
‘‘(1) ESTABLISHMENT.— 
‘‘(A) IN
GENERAL.—Not later than 180 
days after the date of enactment of this section, 
the Secretary, in consultation with the Sec-
retary of Energy, shall establish a qualifying 
advanced battery project program to consider 
and award certifications for qualified invest-
ments eligible for credits under this section to 
qualifying advanced battery project sponsors. 
‘‘(B) LIMITATION.—The total amount of 
credits that may be allocated under the pro-
gram shall not exceed $3,000,000,000. 
‘‘(2) CERTIFICATION.— 
‘‘(A) APPLICATION PERIOD.—Each appli-
cant for certification under this paragraph shall 
submit an application containing such informa-
tion as the Secretary may require during the 2- 
year period beginning on the date the Secretary 
establishes the program under paragraph (1). 
‘‘(B) TIME TO MEET CRITERIA FOR CER-
TIFICATION.—Each applicant for certification 
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