The law is viewed as a watershed for domestic solar manufacturing, which has struggled for years to compete with a flood of cheap imports from China. Since passage of the IRA, companies have announced more than $13 billion in U.S. factory investments, according to the Solar Energy Industries Association (SEIA). According to Treasury's proposed guidelines, the manufactured products in a typical solar energy facility would include modules, trackers and inverters. But solar cells account for about 30% of the costs of the products that make up a solar facility, making them a large piece of the puzzle. The top solar trade group, Solar Energy Industries Association, had proposed that panels assembled in the United States should qualify for the credit regardless of where the cells inside them are produced.

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