duced by a single manufacturer through the 
conversion of a photovoltaic wafer or other 
semiconductor material into an end product 
which is— 
‘‘(i) suitable to generate electricity 
when exposed to sunlight, and 
‘‘(ii) ready for installation without ad-
ditional manufacturing processes. 
‘‘(B) PHOTOVOLTAIC
CELL.—The term 
‘photovoltaic cell’ means the smallest semicon-
ductor element of a solar module which per-
forms the immediate conversion of light into 
electricity. 
‘‘(C) PHOTOVOLTAIC
WAFER.—The term 
‘photovoltaic wafer’ means a thin slice or sheet 
of semiconductor material of at least 240 
square centimeters produced by a single manu-
facturer— 
‘‘(i) either— 
‘‘(I) directly from molten solar 
grade polysilicon, or 
‘‘(II) through formation of an 
ingot from molten polysilicon and sub-
sequent slicing, and 
VerDate Sep 11 2014 
02:45 Oct 01, 2021
Jkt 019200
PO 00000
Frm 00007
Fmt 6652
Sfmt 6201
E:\BILLS\H5423.IH
H5423
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(ii) which comprises the substrate of 
a photovoltaic cell. 
‘‘(D) SOLAR
GRADE
POLYSILICON.—The 
term ‘solar grade polysilicon’ means silicon 
which is— 
‘‘(i) suitable for use in photovoltaic 
manufacturing, and 
‘‘(ii) purified to a minimum purity of 
99.999999 percent silicon by mass. 
‘‘(E) SOLAR
MODULE.—The term ‘solar 
module’ means the connection and lamination 
of photovoltaic cells into an environmentally 
protected final assembly which is— 
‘‘(i) suitable to generate electricity 
when exposed to sunlight, and 
‘‘(ii) ready for installation without an 
additional manufacturing process. 
‘‘(F) SOLAR TRACKER COMPONENTS.— 
‘‘(i) IN
GENERAL.—The term ‘solar 
tracker’ means a structural support ele-
ment which supports and mechanically 
moves solar panels to varying angles with 
respect to the position of the sun to opti-
mize solar panel output throughout the 
day. 
VerDate Sep 11 2014 
02:45 Oct 01, 2021
Jkt 019200
PO 00000
Frm 00008
Fmt 6652
Sfmt 6201
E:\BILLS\H5423.IH
H5423
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(ii) 
SOLAR
TRACKER
TORQUE 
TUBE.—The term ‘solar tracker torque 
tube’ means a tubular structural steel sup-
port element of any cross-sectional shape 
which— 
‘‘(I) is part of a solar tracker, 
‘‘(II) may be assembled from in-
dividually manufactured segments, 
‘‘(III) spans longitudinally be-
tween foundation posts, 
‘‘(IV) supports a solar panel 
(with or without the use of additional 
support rails), and 
‘‘(V) is rotated by means of a 
drive system. 
‘‘(iii) SOLAR TRACKER LONGITUDINAL 
PURLIN.—The term ‘solar tracker longitu-
dinal purlin’ means a structural steel sup-
port element which satisfies the conditions 
described in subclauses (I) through (V) of 
clause (ii). 
‘‘(iv) 
SOLAR
STRUCTURAL
FAS-
TENER.—The term ‘solar structural fas-
tener’ means a component which is used to 
connect— 
VerDate Sep 11 2014 
02:45 Oct 01, 2021
Jkt 019200
PO 00000
Frm 00009
Fmt 6652
Sfmt 6201
E:\BILLS\H5423.IH
H5423
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(I) segments of a solar tracker 
torque tube or solar tracker longitu-
dinal purlin, 
‘‘(II) the mechanical and drive 
system components of a solar tracker 
to the foundation of such solar track-
er, or 
‘‘(III) solar tracker torque tubes 
or solar tracker longitudinal purlins to 
drive assemblies. 
‘‘(G) INVERTERS.— 
‘‘(i) IN
GENERAL.—The term ‘in-
verter’ means an end product which is suit-
able to convert direct current electricity 
into alternating current electricity. 
‘‘(ii) CENTRAL INVERTER.—The term 
‘central inverter’ means an inverter which 
is suitable for large utility-scale systems 
and has a capacity which is greater than 
1,500 kilowatts (expressed on a per alter-
nating current watt basis). 
‘‘(iii) COMMERCIAL
INVERTER.—The 
term ‘commercial inverter’ means an in-
verter which— 
VerDate Sep 11 2014 
02:45 Oct 01, 2021
Jkt 019200
PO 00000
Frm 00010
Fmt 6652
Sfmt 6201
E:\BILLS\H5423.IH
H5423
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(I) is suitable for commercial 
applications, 
‘‘(II) has a rated output of 208, 
480, or 600 volt three-phase power, 
and 
‘‘(III) has a capacity which is not 
less than 20 kilowatts and not greater 
than 170 kilowatts (expressed on a 
per alternating current watt basis). 
‘‘(iv) 
MICROINVERTER.—The 
term 
‘microinverter’ means an inverter which— 
‘‘(I) is suitable to connect with at 
least one integrated module or solar 
module, 
‘‘(II) has a rated output of 120 
volt single-phase power, and 
‘‘(III) has a capacity which is not 
greater than 650 watts (expressed on 
a per alternating current watt basis). 
‘‘(v) RESIDENTIAL
INVERTER.—The 
term ‘residential inverter’ means an in-
verter which— 
‘‘(I) is suitable to connect with at 
least one integrated module or solar 
module for a residence, 
VerDate Sep 11 2014 
02:45 Oct 01, 2021
Jkt 019200
PO 00000
Frm 00011
Fmt 6652
Sfmt 6201
E:\BILLS\H5423.IH
H5423
pbinns on DSKJLVW7X2PROD with BILLS
‘‘(II) has a rated output of 120 
volt single-phase power, and 
‘‘(III) has a capacity which is not 
greater than 20 kilowatts (expressed 
on a per alternating current watt 
basis). 
‘‘(vi) UTILITY-SCALE INVERTER.—The 
term ‘utility-scale inverter’ means an in-
verter which— 
‘‘(I) is suitable for large utility- 
scale systems, 
‘‘(II) has a rated output of not 
less than 480 volt three-phase power, 
and 
‘‘(III) has a capacity which is 
greater than 170 kilowatts and not 
greater than 1,500 kilowatts (ex-
pressed on a per alternating current 
watt basis). 
‘‘(3) RELATED
PERSONS.—Persons shall be 
treated as related to each other if such persons 
would be treated as a single employer under the reg-
ulations prescribed under section 52(b). In the case 
of a corporation which is a member of an affiliated 
group of corporations filing a consolidated return, 
VerDate Sep 11 2014 
23:44 Oct 05, 2021
Jkt 029200
PO 00000
Frm 00012
Fmt 6652
Sfmt 6201
E:\BILLS\H5423.IH
H5423
pbinns on DSKJLVW7X2PROD with BILLS