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Industry Report

Decoding the One Big Beautiful Bill: What Battery Industry Leaders Need to Know​

Re:Build Battery Solutions One Big Beautiful Bill Industry Report

The One Big Beautiful Bill Act (OBBBA) introduces sweeping changes to U.S. tax and trade policy that directly benefit domestic battery manufacturing. With new tax incentives, sourcing restrictions, and funding opportunities, this legislation is poised to reshape the battery industry’s supply chains, investment strategies, and compliance requirements. This industry report explains what battery manufacturers, developers, and integrators need to understand and how to stay ahead.

What You’ll Learn:

  • How the new 45X tax credit supports U.S.-based battery cell and module production
  • What qualifies as a Prohibited Foreign Entity (PFE) and how it impacts credit eligibility
  • Why MACR compliance is essential for accessing key tax incentives
  • Which battery components qualify for federal credits and which do not
  • How over $10 billion in Department of Defense funding creates new opportunities for battery companies

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