such corporation shall be treated as selling compo-
nents to an unrelated person if such component is 
sold to such a person by another member of such 
group. 
‘‘(4) ONLY
PRODUCTION
IN
THE
UNITED 
STATES
TAKEN
INTO
ACCOUNT.—Sales shall be 
taken into account under this section only with re-
spect to solar components the production of which is 
within— 
‘‘(A) the United States (within the mean-
ing of section 638(1)), or 
‘‘(B) a possession of the United States 
(within the meaning of section 638(2)). 
‘‘(5) PASS-THRU IN THE CASE OF ESTATES AND 
TRUSTS.—Under regulations prescribed by the Sec-
retary, rules similar to the rules of subsection (d) of 
section 52 shall apply. 
‘‘(d) REGISTRATION.— 
‘‘(1) IN GENERAL.—The Secretary shall require 
any person claiming tax benefits under the provi-
sions of this section to register with the Secretary at 
such time, in such form and manner, and subject to 
such terms and conditions, as the Secretary may by 
regulations prescribe. A registration under this sub-
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section may be used only in accordance with regula-
tions prescribed under this subsection. 
‘‘(2) REGISTRATION IN EVENT OF CHANGE IN 
OWNERSHIP.—Under regulations prescribed by the 
Secretary, a person (other than a corporation the 
stock of which is regularly traded on an established 
securities market) shall be required to re-register 
under this subsection if after a transaction (or series 
of related transactions) more than 50 percent of 
ownership interests in, or assets of, such person are 
held by persons other than persons (or persons re-
lated thereto) who held more than 50 percent of 
such interests or assets before the transaction (or 
series of related transactions). 
‘‘(3) DENIAL, REVOCATION, OR SUSPENSION OF 
REGISTRATION.—Rules similar to the rules of sec-
tion 4222(c) shall apply to registration under this 
section. 
‘‘(4) INFORMATION
REPORTING.—The Sec-
retary may require— 
‘‘(A) information reporting by any person 
registered under this subsection, and 
‘‘(B) information reporting by such other 
persons as the Secretary deems necessary to 
carry out this section.’’. 
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(b) CONFORMING AMENDMENTS.— 
(1) Section 6211(b)(4)(A) of the Internal Rev-
enue Code of 1986 is amended by inserting ‘‘36C,’’ 
after ‘‘36B,’’. 
(2) Paragraph (2) of section 1324(b) of title 
31, United States Code, is amended by inserting 
‘‘36C,’’ after ‘‘36B,’’. 
(3) The table of sections for subpart C of part 
IV of subchapter A of chapter 1 of the Internal Rev-
enue Code of 1986 is amended by inserting after the 
item relating to section 36B the following new item: 
‘‘Sec. 36C. Advanced solar manufacturing production credit.’’. 
(c) EFFECTIVE DATE.—The amendments made by 
this section shall apply to components produced and sold 
after December 31, 2021. 
Æ 
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