SEC. 3. RENEWABLE ENERGY PRODUCTION AND INVEST-
MENT TAX CREDITS LIMITED TO DOMESTI-
CALLY PRODUCED PROPERTY. 
(a) CREDIT
FOR ELECTRICITY PRODUCED FROM 
CERTAIN RENEWABLE RESOURCES.—Subsection (d) of 
section 45 of the Internal Revenue Code of 1986 is amend-
ed by adding at the end the following new paragraph: 
‘‘(12) DOMESTIC CONTENT REQUIREMENT.— 
‘‘(A) IN GENERAL.—In the case of any fa-
cility originally placed in service after the date 
of the enactment of the Make it in America: 
Create Clean Energy Manufacturing Jobs in 
America Act, such facility shall not be treated 
as a qualified facility for purposes of this sec-
tion unless such facility is 85 percent manufac-
tured in the United States, from articles, mate-
rials, or supplies 85 percent of which are 
grown, produced, or manufactured in the 
United States. 
‘‘(B) TRANSITIONAL RULE.—In the case of 
any facility originally placed in service before 
January 1, 2015, subparagraph (A) shall be ap-
plied— 
‘‘(i) in the case a facility originally 
placed in service during 2013, by sub-
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stituting ‘50 percent’ for ‘85 percent’ both 
places it appears, and 
‘‘(ii) in the case a facility originally 
placed in service during 2014, by sub-
stituting ‘60 percent’ for ‘85 percent’ both 
places it appears.’’. 
(b) INVESTMENT ENERGY CREDIT.—Section 48 of 
such Code is amended by adding at the end the following 
new subsection: 
‘‘(e) DOMESTIC CONTENT REQUIREMENT.— 
‘‘(1) IN GENERAL.—In the case of any property 
for any period after the date of the enactment of the 
Make it in America: Create Clean Energy Manufac-
turing Jobs in America Act, such property shall not 
be treated as energy property for purposes of this 
section unless such property is 85 percent manufac-
tured in the United States, from articles, materials, 
or supplies 85 percent of which are grown, produced, 
or manufactured in the United States. 
‘‘(2) TRANSITIONAL RULE.—In the case of any 
property for any period before January 1, 2015, 
paragraph (1) shall be applied— 
‘‘(A) in the case of any period during 
2013, by substituting ‘50 percent’ for ‘85 per-
cent’ both places it appears, and 
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‘‘(B) in the case of any period during 
2014, by substituting ‘60 percent’ for ‘85 per-
cent’ both places it appears.’’. 
(c) EFFECTIVE DATES.— 
(1) PRODUCTION
CREDIT.—The amendments 
made by subsection (a) shall apply to facilities origi-
nally placed in service after the date of the enact-
ment of this Act. 
(2) INVESTMENT
CREDIT.—The amendments 
made by subsection (b) shall apply to periods after 
the date of the enactment of this Act, under rules 
similar to the rules of section 48(m) of the Internal 
Revenue Code of 1986 (as in effect on the day be-
fore the date of the enactment of the Revenue Rec-
onciliation Act of 1990). 
Æ 
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